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.
- 77.39.10Noleggio e leasing operativo di altri mezzi di trasporto terrestre
Description
- rental and operating leasing of land-transport equipment (other than motor vehicles) without a driver:
- caravans
- railway vehicles
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 caravans and trailers without their own engine: which ATECO code applies?
77.39.10. This covers land transport equipment other than motor vehicles and rented without a driver, such as caravans, trailers, and railway vehicles. If you rent motorhomes with their own engine or lorries, the code changes to 77.12.00.
Trailer with or without its own engine: does the rental ATECO code change?
Yes. Trailers and caravans without their own engine fall under 77.39.10, while a motorhome with its own engine follows the vehicle weight and goes to 77.11.00 if it is a light vehicle. The presence of the engine is what shifts the code.
Renting railway carriages and wagons: does this fall here or under transport?
Usually here, under 77.39.10, because railway vehicles rented without a driver are explicitly listed in this code. If instead you move goods with forklift trucks, the dedicated code is 77.39.91.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.39.10— Noleggio di altri mezzi di trasporto terrestri(rimappatura complessa)