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
- 93.11.10Gestione di piscine
Description
- operation of outdoor or indoor swimming pools
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
Running a municipal or private swimming pool: 93.11.10?
Yes, if the primary activity is managing a swimming pool, whether indoor or outdoor. If you manage a different sports facility — such as tennis courts, a golf course, or a sports arena — look at 93.11.90.
Swimming lessons at a pool: 93.11.10 or sports training?
If you manage the pool, 93.11.10 remains the code to use. If you sell only lessons or coaching without managing the facility, compare with 85.51.09.
I have a pool inside a wellness centre with sauna and hot tub — does 93.11.10 still apply?
It depends on what predominates. If the main service is the pool — including swimming and courses — 93.11.10 fits. If the heart of the business is spa and wellness treatments, the pool becomes ancillary and you should look at the wellness centre code, not the swimming pool code.
A swimming club that also manages the pool: 93.11.10 or sports club?
If the real activity is running the facility — open to the public with ticket sales — stay with 93.11.10. If the centre is primarily a club with registered members, teams, and training, the code becomes 93.12.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.11.20— Gestione di piscine(corrispondenza diretta)