Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 77Attività di noleggio e leasing operativo
- 77.40.00Concessione dei diritti di sfruttamento di proprietà intellettuale, escluse le opere soggette a diritto d'autore
Description
- leasing of intellectual property products (except copyrighted works, e.g. books, software)
- receiving royalties or licensing fees for the use of:
- patented entities
- trademarks or service marks
- brand names
- mineral exploration and evaluation
- franchise agreements
- internet domains
- rights of designed or developed board games
- receiving royalties or licensing fees for scientific research results
Exclusion notes
Excluded from division 77:
- rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction, see section F; transport, see section H)
- streaming of content (e.g. software, books, by content publishers), see division 58
- audiobook streaming activities not associated with its publishing, see 60.10
- financial leasing, see 64.91
- rental of real estate, see section M
Excluded from class 77.40:
- acquisition of rights and publishing, see divisions 58, 59
- producing, reproducing and distributing copyrighted works (books, software, film), see divisions 58, 59
- streaming of content, e.g. software and books, by content publishers, see division 58
- audiobook streaming activities not associated with its publishing, see 60.10
- leasing of real estate, see 68.20
- leasing of tangible products (assets), see 77.1, 77.2, 77.3
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.40.00— Concessione dei diritti di sfruttamento di proprietà intellettuale e prodotti simili (escluse le opere protette dal copyright)(corrispondenza diretta)