Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 93Attività sportive, di intrattenimento e divertimento
- 93.1Attività sportive
- 93.11Gestione di impianti sportivi
- 93.11.90Gestione di altri impianti sportivi
Description
- operation of facilities for outdoor or indoor sporting events (open, closed or covered, with or without spectator seating), e.g.:
- ice hockey arenas
- halls for boxing matches
- golf courses
- skating rinks
- tennis courts
- operation of shooting ranges
- organisation and operation of outdoor or indoor sporting events for professionals or amateurs by organisations in their own facilities (not by sports clubs)
- managing and providing the staff to operate these facilities
- provision of equipment to operate these facilities
- operation of sports areas, which may include the operation of cableways, ski-lifts and chairlifts
- management of outdoor sport-equipped areas
- operation of grass-roots sporting facilities
Exclusion notes
Excluded from division 93:
- dramatic arts, music, other arts and entertainment (e.g. production of live theatrical presentations, concerts, opera or dance productions, other stage productions), see division 90
- operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
- preservation of historical sites, see division 91
- activities of nature reserves, see division 91
Excluded from group 93.1:
- sports and recreation education activities, see 85.51
Excluded from class 93.11:
- transport by cableways, ski-lifts and chairlifts, which may include the preparation of ski slopes, see 49.34
- rental of recreation and sports equipment, see 77.21
- organisation and operation of outdoor or indoor sporting events for professionals or amateurs by sports clubs, see 93.12
- activities of fitness facilities, see 93.13
- organisation and operation of outdoor or indoor sporting events for professionals or amateurs by organisations (not by sports clubs) without own facilities, see 93.19
- park and beach activities, see 93.29
Frequently asked questions
I manage padel and tennis courts: 93.11.90 or sports club?
93.11.90 if the primary activity is managing the sports facility — courts, spaces, equipment, and operational staff. If the main activity is a sports club with members, teams, and training, look at 93.12.00.
I only rent out a building to a gym: 93.11.90?
No, if you are merely leasing or managing the property. 93.11.90 requires actually operating a sports facility. For renting out owned or leased property, compare with 68.20.09.
I manage a go-kart track or a bowling alley: does it fall under 93.11.90?
Yes, 93.11.90 covers the management of facilities for sports activities and events, including tracks and venues of this kind. If the venue revolves around coin-operated entertainment machines without cash prizes, you move to 93.29.30.
I'm opening a gym with a weights room — should I use 93.11.90 because it's a sports facility?
No, for a gym the correct code is 93.13.09. 93.11.90 covers facilities for sporting events and disciplines such as courts, tracks, and arenas — not fitness centres.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: