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
- 68.1Attività immobiliari su beni propri e sviluppo di progetti immobiliari
- 68.11.00Compravendita di beni immobili effettuata su beni propri
Description
- buying and selling of self-owned real estate, e.g.:
- apartment buildings and dwellings
- non-residential buildings, including office buildings, industrial buildings, warehouses, hotels and other leisure buildings, exhibition halls, self-storage facilities, retail stores/shops and shopping centres
- data centres
- land
- subdividing real estate into lots, without land improvement
- buying and selling of timeshare properties
Exclusion notes
Excluded from group 68.1:
- general construction and specialised construction activities for buildings and civil engineering works, see section F
- architectural and engineering activities and related technical consultancy, see 71.1
- provision of architectural or engineering project management services for construction projects, see 71.1
Excluded from class 68.11:
- subdividing and improving self-owned land for later sale, see 68.12
- development of building projects for sale, see 68.12
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 68.10.00— Compravendita di beni immobili effettuata su beni propri(corrispondenza diretta)