ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.29.20— Gestione di stabilimenti balneari(rimappatura complessa)
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
- 93.2ATTIVITÀ RICREATIVE E DI DIVERTIMENTO
- 93.29Altre attività ricreative e di divertimento
- 93.29.20Gestione di stabilimenti balneari: marittimi, lacuali e fluviali
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.