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
- 77.35.00Noleggio e leasing operativo di mezzi di trasporto aereo
Description
- rental and operating leasing of air transport equipment without an operator:
- airplanes
- hot-air balloons
- helicopters
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 77.35:
- rental of air transport equipment with an operator, see division 51
Frequently asked questions
Renting out aircraft and helicopters without crew: which ATECO code do I need?
77.35.00. This covers aeroplanes, helicopters, and hot-air balloons rented out without an operator or crew. When the aircraft flies with your pilot and carries passengers, the activity becomes air transport, closer to 51.10.20.
Renting a helicopter with pilot for tourist flights: 77.35.00 or air transport?
No, it is not 77.35.00. With a pilot on board you are carrying out non-scheduled passenger air transport, code 51.10.20. Code 77.35.00 applies only to aircraft delivered without crew.
Renting hot-air balloons and aircraft to private customers without a pilot: does this fall under this code?
Yes. Aeroplanes, helicopters, and hot-air balloons without crew fall under 77.35.00. For watercraft rented without crew the sister code is 77.34.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.35.00— Noleggio di mezzi di trasporto aereo(corrispondenza diretta)