Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- IATTIVITÀ DEI SERVIZI DI ALLOGGIO E DI RISTORAZIONE
- 55Servizi di alloggio
- 55.30.0Servizi di aree di campeggio e aree attrezzate per veicoli ricreazionali
- 55.30.04Marina resort
Description
- accommodation in own recreational boats within marina resorts
Exclusion notes
- provision of short-term accommodation in non-moveable houseboats, see 55.20.42
- amusement and recreation activities related to the infrastructure of marinas, see 93.29.99
Excluded from division 55:
- activities related to the provision of residences in facilities (for example, flats or apartments), typically leased on annual basis, see division 68
- management of real estate, e.g. property management of real estate or dwellings for short-term (less than one year) accommodation for visitors and other travellers, see division 68
Excluded from class 55.30:
- accommodation in hotel villages without camping grounds and recreational vehicle parks, see 55.10
- accommodation in mountain huts and lodges, see 55.20
- provision of short-term accommodation in non-moveable houseboats, see 55.20
- operation of car parks or garages, bicycle parkings, winter storage of caravans, see 52.21
- intermediation service activities for accommodation, see 55.40
Frequently asked questions
A marina where berth holders sleep aboard their boats: ATECO code 55.30.04 or port services?
Usually 55.30.04 when you equip a water area so that guests can spend the night on their own leisure craft. Managing marina infrastructure services and entertainment is a separate matter and falls under 93.29.99.
Renting out a houseboat for holiday stays: marina resort or a different accommodation type?
No — if the floating home is not self-propelled and you rent it out for short stays, it falls under 55.20.42. Code 55.30.04 applies when the guest sleeps on their own moored boat, not in a unit you are renting out.
Marina resort vs. motorhome park — what is the fundamental ATECO distinction?
The difference lies in the guest's vehicle. Code 55.30.04 covers overnight stays aboard one's own moored vessel; 55.30.03 covers overnight stays in one's own motorhome or caravan. Same logic of a serviced pitch — different setting.