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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 77Attività di noleggio e leasing operativo
- 77.2Noleggio e leasing operativo di beni per uso personale e per la casa
- 77.21.0Noleggio e leasing operativo di attrezzature e articoli sportivi e ricreativi
- 77.21.09Noleggio e leasing operativo di altre attrezzature e articoli sportivi e ricreativi
Description
- rental and leasing of skis
- rental and leasing of other recreational and sports goods
Exclusion notes
Excluded from division 77:
- rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction, see section F; transport, see section H)
- streaming of content (e.g. software, books, by content publishers), see division 58
- audiobook streaming activities not associated with its publishing, see 60.10
- financial leasing, see 64.91
- rental of real estate, see section M
Excluded from class 77.21:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of boats, see 46.64
- retail sale of boats, see 47.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- rental of pleasure boats and sailing-boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- provision of short-term accommodation in non-moveable houseboats, see 55.20
- rental of non-moveable houseboats as primary residences, see 68.20
- rental of videotapes and discs, see 77.22
- rental of other personal and household goods, see 77.22
- rental and leasing of water transport equipment for passengers or freight (e.g. boats, ships, hovercraft, without an operator), see 77.34
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
- rental of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29
Frequently asked questions
I run a ski and mountain equipment rental — which ATECO code do I use?
77.21.09. Ski rental is specifically listed, along with other sports and recreational equipment. If you rent out bicycles and e-bikes, the dedicated code is 77.21.01.
Renting out surfboards, rackets, and assorted sports equipment: this code or the household goods one?
This one. Sports and recreational equipment and articles fall under 77.21.09. Personal and household items that are not sports-related — such as furniture or appliances — go instead under 77.22.90.
Renting out diving equipment and canoes together: 77.21.09 or the watercraft code?
Usually 77.21.09 when sports equipment is the main offering. However, when you are specifically renting out a canoe or pleasure craft as a vessel, the targeted activity is 77.21.02. It comes down to what the core of the service is.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.21.09— Noleggio di altre attrezzature sportive e ricreative(diviso in più codici)