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
- 77.21.02Noleggio e leasing operativo di imbarcazioni da diporto senza operatore
Description
- rental and leasing of pleasure boats, moveable houseboats, canoes, sailing boats and yachts without an operator
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
Renting out boats and inflatables without a skipper to tourists: which ATECO code applies?
77.21.02. It covers pleasure boats, canoes, sailing boats, and yachts rented out without an operator or crew. If you supply a skipper or crew yourself, it is no longer the rental of a recreational asset and the activity moves into maritime transport, closer to 50.10.00.
Renting out a pleasure yacht versus commercial vessels: does the ATECO code change?
Yes. A pleasure yacht or boat without crew falls under 77.21.02, while vessels and ships used for commercial operations — also without crew — go under 77.34.00. The key distinction is leisure use versus commercial use.
Renting out canoes and SUPs on a lake: does this code apply, or sports equipment rental?
Usually this one. Canoes and small pleasure craft without an operator fall under 77.21.02. If the focus is instead on a range of sports and recreational equipment — such as wetsuits, water skis, or beach gear — look at 77.21.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.21.02— Noleggio senza equipaggio di imbarcazioni da diporto (inclusi i pedalò)(corrispondenza diretta)