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
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.21Servizi di supporto al trasporto terrestre
- 52.21.50Gestione di parcheggi e autorimesse
Description
- operation of car parks or garages, parking for bicycles, winter storage of caravans
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.21:
- liquefaction of natural gas for transport purposes, done at the mine site, see 09.10
- regasification of natural gas for distribution through mains, see 35.21
- repair of roads, see division 42
- cargo handling, see 52.24
- moving cargos on industrial sites, typically with transport equipment that is not suitable for use on roads open to public traffic, see 52.24
Frequently asked questions
I operate a pay car park and a covered garage: code 52.21.50 or vehicle storage?
It's 52.21.50. The operation of car parks, garages, and bicycle parking facilities falls here, along with the winter storage of caravans and non-motorised trailers. Court-ordered vehicle impoundment, however, falls under warehousing 52.10.10.
I provide winter storage for motorhomes and caravans: does this fall under 52.21.50?
Yes, for caravans and non-motorised trailers. The winter storage of such vehicles is listed under 52.21.50 alongside parking management. If your work is towing and assisting vehicles in difficulty, the code is 52.21.60.
I operate a bicycle parking facility in the city: is it always 52.21.50 or a different code?
It's always 52.21.50. Bicycle parking facilities are explicitly included under this heading, alongside car parks and garages. The operation of roads and toll collection, on the other hand, is a different matter, classified under 52.21.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.21.50— Gestione di parcheggi e autorimesse(corrispondenza diretta)