ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.11.90— Gestione di altri impianti sportivi(unito da più codici)
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
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 93ATTIVITÀ SPORTIVE, DI INTRATTENIMENTO E DI DIVERTIMENTO
- 93.1ATTIVITÀ SPORTIVE
- 93.11Gestione di impianti sportivi
- 93.11.30Gestione di impianti sportivi polivalenti
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.