Tax Democracy

ATECO code 77.40.00

Leasing of intellectual property and similar products (excluding copyright-protected works)

CONCESSIONE DEI DIRITTI DI SFRUTTAMENTO DI PROPRIETÀ INTELLETTUALE E PRODOTTI SIMILI (ESCLUSE LE OPERE PROTETTE DAL COPYRIGHT)

ATECO code77.40.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 77.40.00Concessione dei diritti di sfruttamento di proprietà intellettuale, escluse le opere soggette a diritto d'autore(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
  • 77ATTIVITÀ DI NOLEGGIO E LEASING OPERATIVO
  • 77.40.00Concessione dei diritti di sfruttamento di proprietà intellettuale e prodotti simili (escluse le opere protette dal copyright)

Frequently asked questions

I license my patent or trademark and collect royalties: which ATECO code do I need?
77.40.00. Granting exploitation rights to patents, trademarks, brands, and franchise agreements and collecting royalties or licence fees falls under this code. Excluded are works protected by copyright, such as books and software, which follow other categories such as 58.11.00 for books.
I sell franchise licences for my brand: 77.40.00 or a trade/retail code?
Usually 77.40.00, because franchise agreements and trademark licensing are cited directly. If instead you manage properties or broker activities, the picture changes; for trademark and trade-name licensing the reference remains this intellectual property leasing code.
I collect royalties for software or a book I wrote: does that fall under this code?
No. Works protected by copyright, including software and books, are excluded from 77.40.00. For books, publishing activity falls under 58.11.00; for music, look at music publishing under 59.20.20.

Calculate taxes, deductionsand contributions on your own!

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

Start now