ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.11.90— Gestione di altri impianti sportivi(unito da più codici)
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
- 93.11Gestione di impianti sportivi
- 93.11.10Gestione di stadi
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.