ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.13.09— Altre attività dei centri di fitness(corrispondenza diretta)
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
- 93.13Palestre
- 93.13.00Gestione di palestre
Frequently asked questions
Gym with weights room and fitness classes: 93.13.09?
Yes, if you run a fitness centre, gym or bodybuilding facility. If the service is only sports instruction without managing the centre, compare with 85.51.09.
Fitness centre offering yoga classes: 93.13.09 or 93.13.01?
If the centre is a general gym or fitness club, 93.13.09 is the closer fit. If the space is specifically a yoga, Pilates or Tai Chi studio, see 93.13.01.
I'm opening a CrossFit box with functional training: 93.13.09 or sports club?
Usually 93.13.09, because a CrossFit box is a physical training facility similar to a gym. If instead it is organised as a club with registered members and competing teams, compare with 93.12.00.
My fitness centre also has a swimming pool: do I stay on 93.13.09 or do I need the swimming pool code?
If the main activity remains the gym and the pool is an additional service, you can stay on 93.13.09. If the pool becomes the core of the business — with swimming and aquatic classes — see 93.11.10 for that part.