ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 49.34.00— Trasporto di passeggeri mediante funivie e sciovie(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
- HTRASPORTO E MAGAZZINAGGIO
- 49TRASPORTO TERRESTRE E TRASPORTO MEDIANTE CONDOTTE
- 49.3ALTRI TRASPORTI TERRESTRI DI PASSEGGERI
- 49.39.0Altri trasporti terrestri di passeggeri n.c.a.
- 49.39.01Gestioni di funicolari, ski-lift e seggiovie se non facenti parte dei sistemi di transito urbano o suburbano
Frequently asked questions
I manage a chairlift and the ski tows at a ski resort — what ATECO code applies?
Yes, passenger transport by aerial ropeway, ski tow, chairlift, gondola lift, and cable car falls under 49.34.00, including the maintenance and grooming of ski slopes where carried out by the same operator. Different is the operation of a rail funicular, which falls under 49.12.00.
I operate the lift system and also groom the ski runs — do I need an additional code for the piste preparation?
No, 49.34.00 is sufficient: the preparation of ski slopes is included in the activities of operators who run the lift system. If instead you manage the ski facility as a sports venue without providing the cable transport, the classification shifts towards sports facility management, outside division 49.
I use my gondola to carry goods up to a mountain refuge — does that still fall under this code?
Yes, the transport of goods by aerial cableway (teleferica) is also listed among the activities of 49.34.00, alongside passenger transport by lift. What matters is that the movement occurs by rope. For goods transported by rail, the reference is instead 49.20.00.