ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.21.02— Noleggio e leasing operativo di imbarcazioni da diporto senza operatore(corrispondenza diretta)
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
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 77ATTIVITÀ DI NOLEGGIO E LEASING OPERATIVO
- 77.2NOLEGGIO DI BENI PER USO PERSONALE E PER LA CASA
- 77.21.0Noleggio di attrezzature sportive e ricreative
- 77.21.02Noleggio senza equipaggio di imbarcazioni da diporto (inclusi i pedalò)
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.