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
- CATTIVITÀ MANIFATTURIERE
- 32Altre attività manifatturiere
- 32.30.0Fabbricazione di articoli sportivi
- 32.30.01Fabbricazione di attrezzature da palestra, per centri di fitness e per atletica
Description
- manufacture of gymnasium, fitness centre or athletic equipment
- manufacture of metal weights as used for weightlifting
Exclusion notes
Excluded from class 32.30:
- manufacture of boat sails, see 13.96
- manufacture of sports apparel, see 14.29
- manufacture of saddlery and harness, see 15.12
- manufacture of whips and riding crops, see 15.12
- manufacture of sports footwear, see 15.20
- manufacture of rubber wetsuits and diving suits, see 22.12
- manufacture of plastic headgear, excluding safety headgear, see 22.26
- manufacture of sporting, hunting or target-shooting weapons and ammunition, see 25.30
- manufacture of sports vehicles other than bobsleighs, toboggans etc., see divisions 29, 30
- manufacture of boats for sports and recreation, see 30.12
- manufacture of billiard tables, see 32.40
- manufacture of earplugs and noise plugs (e.g. for swimming and noise protection), see 32.99
- manufacture of safety headgear, see 32.99
- repair of sports goods, see 95.29
Frequently asked questions
I manufacture isotonic machines and gym equipment: is the ATECO code 32.30.01 or the one for sporting goods?
Yes, 32.30.01. Gym, fitness centre and athletics equipment has its own dedicated code, which also covers metal weights used in weightlifting. More general sporting goods (balls, rackets, skis) fall instead under 32.30.09.
I produce cast-iron barbells, weight plates and dumbbells: do they fall under the gym equipment code?
Yes. Code 32.30.01 explicitly mentions metal weights used in weightlifting, so weight plates, dumbbells and barbells all belong here.
I make both gym equipment and rackets and balls: two codes or just one?
Usually two separate entries within the same category 32.30: fitness equipment under 32.30.01, and other sporting goods under 32.30.09. The primary code follows the predominant activity.