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
- 77.34.0Noleggio e leasing operativo di mezzi di trasporto marittimi, fluviali e lacustri
Description
Notes from sub-category 77.34.00:
- rental and operating leasing of water-transport equipment without an operator:
- commercial boats, ships and hovercraft
- rental of commercial ships or boats
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 77.34:
- rental of water-transport equipment with an operator, see division 50
- rental of pleasure boats without an operator, see 77.21