Tax Democracy

ATECO code 90.02.01

Rental of structures and equipment for events and shows with operator

NOLEGGIO CON OPERATORE DI STRUTTURE ED ATTREZZATURE PER MANIFESTAZIONI E SPETTACOLI

ATECO code90.02.01

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 90.39.09Altre attività di supporto alle arti performative e alle rappresentazioni artistiche n.c.a.(rimappatura complessa)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
  • 90.0ATTIVITÀ CREATIVE, ARTISTICHE E DI INTRATTENIMENTO
  • 90.02.0Attività di supporto alle rappresentazioni artistiche
  • 90.02.01Noleggio con operatore di strutture ed attrezzature per manifestazioni e spettacoli

Frequently asked questions

Lighting or sound technician for live shows: does that fall under 90.39.09?
Yes, if the service is technical support for live artistic performances: lighting, sound, staging, set design, stagehands, special effects or set-ups related to artistic events. If the work is for conferences or corporate events, the comparison may shift to 82.30.09.
I organise a cultural festival: 90.39.09 or 90.31.00?
If you organise the festival, 90.39.09 is the natural candidate. If instead you permanently manage the theatre, hall or cultural centre where it takes place, see 90.31.00.
I organise fashion shows: does that fall under 90.39.09 or general event organisation?
Yes, the organisation of fashion shows is explicitly listed among the activities of 90.39.09. If what you organise is trade fairs, conferences or corporate events without an artistic angle, the reference becomes 82.30.09.

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