ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 68.20.02— Affitto e gestione di altri terreni ed edifici non residenziali, impianti e fabbriche propri o in locazione(rimappatura complessa)
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
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 82ATTIVITÀ DI SUPPORTO PER LE FUNZIONI D'UFFICIO E ALTRI SERVIZI DI SUPPORTO ALLE IMPRESE
- 82.1ATTIVITÀ DI SUPPORTO PER LE FUNZIONI D'UFFICIO
- 82.11Servizi integrati di supporto per le funzioni d'ufficio
- 82.11.0Servizi integrati di supporto per le funzioni d'ufficio; uffici-residence
- 82.11.02Gestione di uffici temporanei, uffici residence
Frequently asked questions
I rent out a warehouse, an office or a co-working space that I own — is the code 68.20.02?
Yes. Code 68.20.02 covers the rental and management of non-residential properties, whether owned or leased: offices, warehouses, storage units, shops, data centres, co-working spaces and industrial facilities. For residential dwellings, use 68.20.09 instead.
I rent land with a telecommunications mast — does 68.20.02 apply, or is there a specific code?
There is a specific code. Land equipped with masts and cable ducts for telecommunications is excluded from 68.20.02 and falls under 68.20.01. All other non-residential land — including agricultural and forestry land — remains under 68.20.02.
I rent out offices I own, or manage offices for other owners — is it 68.20.02 or 68.32.01?
Ownership is what matters. Code 68.20.02 applies when you rent out properties you own or have yourself leased. If instead you administer and manage other people's properties on their behalf, under a mandate, the correct code is 68.32.01.