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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 93Attività sportive, di intrattenimento e divertimento
- 93.2Attività di intrattenimento e divertimento
- 93.29Attività di intrattenimento e divertimento n.c.a.
- 93.29.20Gestione di stabilimenti balneari
Description
- activities of beaches, including rental of facilities (e.g. bathhouses, beach chairs and umbrellas)
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 93.2:
- dramatic arts, music and other arts, see division 90
- sports activities, see 93.1
- activities related to the infrastructure and facilities for sports (e.g. swimming pools, playgrounds), see 93.11
Excluded from class 93.29:
- transport by cableways, ski-lifts and chairlifts, which may include the preparation of ski slopes, see 49.34
- fishing trips, see 50.10, 50.30
- provision of space and facilities for short-stay visitors in recreational parks, forests and camping grounds, see 55.30
- recreational camps, hunting and fishing camps, campsites and camping grounds, see 55.30
- beverage serving activities in nightclubs, dance floors and ballrooms, when carried out by separate units, see 56.30
- mobile food service activities, see 56.12
- activities of security personnel for events, concerts, fairs and exhibitions, see 80.01
- organisation of conferences, conventions and trade shows, see 82.30
- provision of services for events, fairs and exhibitions that are part of public order and safety activities, see 84.24
- theatrical and circus groups, see 90.20
- operation of arts facilities (e.g. concert halls, theatre halls, music venues, music clubs and similar facilities for live performances), see 90.31
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events, see 90.39
- operation of gambling or lottery games, see 92.00
- operation of sports facilities (e.g. swimming pools, skating rinks), see 93.11
- activities of water sports clubs (canoeing, rowing, sailing, etc.), see 93.12
- activities of amusement parks and theme parks, see 93.21
- activities of aqua parls or water parks, see 93.21
- activities of amusement parks and theme parks; permanent and site-based operation of a variety of attractions, e.g. mechanical rides, carousels, games, shooting galleries, shows, theme exhibits, see 93.21
Frequently asked questions
Running a beach with sun loungers and cabins: 93.29.20?
Yes, if you operate a sea, lake or riverside bathing establishment, including the rental of cabins, chairs, sun loungers or parasols as part of the service. If you only rent sporting or recreational equipment without running an establishment, see 77.21.09.
Beach club with restaurant and bar: is 93.29.20 enough?
My establishment also has a sailing and SUP school with courses: do I stay on 93.29.20?
For the beach itself yes, but sports courses are a separate matter. If the sailing or SUP school becomes a standalone activity with lessons and training, see 93.11.90 or a sports training code for that part, depending on what you actually do.
On a public beach I only rent sun loungers, parasols and canoes, without managing an establishment: 93.29.20?
Usually not, because 93.29.20 assumes the management of a proper bathing establishment. If you only rent beach and recreational equipment without operating the facility, the code to compare is 77.21.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.29.20— Gestione di stabilimenti balneari: marittimi, lacuali e fluviali(rimappatura complessa)