Tax Democracy

ATECO code 85.53.00

Driving schools, pilot training and nautical schools

AUTOSCUOLE, SCUOLE DI PILOTAGGIO E NAUTICHE

ATECO code85.53.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 85.53.00Attività di scuole guida(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • 85ISTRUZIONE
  • 85.5ALTRI SERVIZI DI ISTRUZIONE
  • 85.53Attività delle scuole guida
  • 85.53.00Autoscuole, scuole di pilotaggio e nautiche

Frequently asked questions

Driving school for category B licence: ATECO code 85.53.00 or 85.32.03 for professional drivers?
85.53.00 for driving schools that prepare candidates for a private-use driving licence. When you train professional drivers — such as lorry or bus drivers — the activity moves up to 85.32.03. The professional purpose of the licence determines the code.
Sailing school for a recreational nautical licence: is it 85.53.00?
Yes, flying, sailing, and navigation schools that do not issue commercial licences or certificates fall under 85.53.00. If instead you issue qualifications for professional navigation, the classification is 85.32.01.
I also run advanced driving courses for motorsport enthusiasts: does that fall under 85.53.00?
Usually not if the emphasis is on sporting practice. The standard driving school for private individuals is 85.53.00, but driving taught as a sport or recreational discipline falls under sports education at 85.51.09.

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now