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
- 68.3Attività immobiliari per conto terzi
- 68.32.0Altre attività immobiliari per conto terzi
- 68.32.01Gestione di beni immobili per conto terzi
Description
- administration of condominiums
- activities of rent-collecting agencies
- management of real estate, e.g. property management of real estate or dwellings in joint ownership (mostly carried out on a fee or contract basis)
- management of real estate, e.g. property management of real estate or dwellings for short-term (less than one year) accommodation for visitors and other travellers
Exclusion notes
- activities of condominiums as employers of domestic personnel, see 97.00.10
Excluded from class 68.32:
- legal activities, see 69.10
- asset management activities as part of financial management consulting, see 70.20
- combined facilities support services: the provision of a combination of support services (e.g. general interior cleaning, maintenance and making minor repairs, waste disposal, guard and security services), see 81.10
- activities of condominiums as employers of domestic personnel, see 97.00
Frequently asked questions
I'm registering as self-employed as a building manager (amministratore di condominio) — is the code 68.32.01?
Yes. Code 68.32.01 includes the management of residential buildings — even by an independent administrator — the collection of service charges, and the property management of third-party real estate. For valuation and real estate consultancy on behalf of others, see 68.32.09 instead.
I manage holiday lets for other property owners — 68.32.01 or renting my own properties 68.20.09?
Code 68.32.01 applies, because you are managing other people's properties on their behalf, including for short stays of less than a year. If instead you rent out residential properties you own, the code is 68.20.09.
Building manager or real estate agent — can 68.32.01 and 68.31.00 be confused?
Yes, but the boundary is clear. Code 68.32.01 involves managing and administering a property or building on behalf of its owner. Code 68.31.00 involves brokering sales and lettings for a commission. One manages over time; the other closes the deal.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 68.32.00— Amministrazione di condomini e gestione di beni immobili per conto terzi(corrispondenza diretta)