ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.35.00— Noleggio e leasing operativo di mezzi di trasporto aereo(corrispondenza diretta)
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
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 77ATTIVITÀ DI NOLEGGIO E LEASING OPERATIVO
- 77.3NOLEGGIO DI ALTRE MACCHINE, ATTREZZATURE E BENI MATERIALI
- 77.35.00Noleggio di mezzi di trasporto aereo
Frequently asked questions
Renting out aircraft and helicopters without crew: which ATECO code do I need?
77.35.00. This covers aeroplanes, helicopters, and hot-air balloons rented out without an operator or crew. When the aircraft flies with your pilot and carries passengers, the activity becomes air transport, closer to 51.10.20.
Renting a helicopter with pilot for tourist flights: 77.35.00 or air transport?
No, it is not 77.35.00. With a pilot on board you are carrying out non-scheduled passenger air transport, code 51.10.20. Code 77.35.00 applies only to aircraft delivered without crew.
Renting hot-air balloons and aircraft to private customers without a pilot: does this fall under this code?
Yes. Aeroplanes, helicopters, and hot-air balloons without crew fall under 77.35.00. For watercraft rented without crew the sister code is 77.34.00.