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
- 77.1Noleggio e leasing operativo di autoveicoli
- 77.11Noleggio e leasing operativo di automobili e autoveicoli leggeri
Description
Notes from sub-category 77.11.00:
- rental and operating leasing of motor vehicles (with a maximum permissible weight not exceeding 3,5 tons) without a driver, regardless the length of rental period or way of payment (e.g. subscription):
- passenger cars, motorhomes, other light motor vehicles without a driver
- rental of shared cars
- rental and operating leasing of an individual's own car without a driver
- rental and leasing of motorcycles
Exclusion notes
- rental or leasing of passenger cars or light motor vehicles with a driver, see 49.33
- intermediation service activities for the rental and leasing of passenger cars and light motor vehicles, see 77.51
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