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
- 77.3Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali
- 77.39Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali n.c.a.
- 77.39.9Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali n.c.a., esclusi altri mezzi di trasporto terrestre
- 77.39.99Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali vari n.c.a.
Description
- rental and operating leasing, without an operator, of other machinery and equipment generally used as capital goods by industries:
- engines and turbines
- machine tools
- mining and oilfield equipment
- professional radio, television and communication equipment
- motion picture production equipment
- measuring and controlling equipment
- other scientific, commercial and industrial machinery
- tyre leasing
- rental of medical/hospital equipment
- rental and leasing of slot machines
- rental of accommodation or office container
- rental of animals, e.g. herds, racehorses
- rental of other containers
- rental of portable toilets
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 77.39:
- rental of motorcycles, see 77.11
- rental of bicycles, see 77.21
- rental of agricultural and forestry machinery and equipment, see 77.31
- rental of construction and civil engineering machinery and equipment, see 77.32
- rental of office machinery and equipment, including computers, see 77.33
Frequently asked questions
Renting portable toilets and containers for construction sites: which ATECO code should I use?
77.39.99. Portable sanitary facilities and containers used as accommodation or offices fall under this catch-all rental code. If instead you rent structures, marquees, and stages for an event, the targeted code is 77.39.92.
Renting machine tools and generic industrial equipment: does this fall here?
Yes. Engines, turbines, machine tools, and other industrial equipment used as capital goods by businesses fall under 77.39.99. Office-specific machinery has its own code at 77.33.00.
Renting medical and hospital equipment and various devices: 77.39.99 or a healthcare code?
Usually 77.39.99, because the rental of medical and hospital equipment is listed in this code as capital goods. If instead you rent forklifts and materials-handling equipment, the more specific code is 77.39.91.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: