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
- 77.32Noleggio e leasing operativo di macchine e attrezzature per lavori edili e di ingegneria civile
Description
Notes from sub-category 77.32.00:
- rental and operating leasing of construction and civil engineering machinery and equipment without an operator:
- crane-lorries
- scaffolds and work platforms, without erection and dismantling
Exclusion notes
- rental of construction and civil engineering machinery or equipment with an operator, see division 43
- rental or operating leasing of scaffolds and work platforms, including erection and dismantling, see 43.99
- rental or operating leasing of mining machinery and equipment, see 77.39
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