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
- 77.32.00Noleggio e leasing operativo di macchine e attrezzature per lavori edili e di ingegneria civile
Description
- 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
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 77.32:
- 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
Frequently asked questions
Renting out excavators, scaffolding, and cranes without an operator: which ATECO code applies?
77.32.00. It covers construction and civil engineering machinery and equipment without an operator, including mobile cranes, scaffolding, and work platforms supplied without erection and dismantling. If you erect and dismantle the scaffolding yourself, that becomes a construction activity in its own right under division 43.
Hiring out a crane with an operator or a platform with an operative: 77.32.00 or construction works?
No, this is not 77.32.00. By adding an operator you are providing a construction or materials-handling service, and the classification shifts to specialist construction works. This code only applies when you hand over the machine and the customer's site uses it independently.
Renting out forklifts for a construction site: this code or the materials-handling equipment one?
Usually not this code for forklifts. These are lifting and materials-handling devices and have their own dedicated code 77.39.91. 77.32.00 is reserved for site cranes, excavators, and construction scaffolding.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.32.00— Noleggio di macchine e attrezzature per lavori edili e di genio civile(corrispondenza diretta)