ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 68.11.00— Compravendita di beni immobili effettuata su beni propri(corrispondenza diretta)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
Calculate your taxes
Classification
- 68ATTIVITÀ IMMOBILIARI
- 68.10.00Compravendita di beni immobili effettuata su beni propri
Frequently asked questions
I buy and resell properties I own — does 68.11.00 apply, or is it rental code 68.20.09?
68.11.00, if your activity is buying and selling your own real estate. The heading includes residential dwellings, non-residential buildings, land, and timeshares. If instead you hold and rent them out, the code becomes 68.20.09.
I do property flipping — I renovate to resell. Is that 68.11.00 or real estate development 68.12.00?
It depends on the scale of the work. Straightforward buying and selling of your own properties, even with minor refurbishment, falls under 68.11.00. When you assemble financial, technical, and physical resources to build or substantially redevelop a project for sale, the activity is development under 68.12.00.
Selling my own properties versus acting as an agent — 68.11.00 or 68.31.00?
The key difference is whose property it is. 68.11.00 is for those who sell properties they own. Those who connect buyers and sellers on behalf of third parties for a commission are carrying out intermediation and use 68.31.00.