ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 55.20.20— Rifugi e baite di montagna(corrispondenza diretta)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- IATTIVITÀ DEI SERVIZI DI ALLOGGIO E DI RISTORAZIONE
- 55ALLOGGIO
- 55.20Alloggi per vacanze e altre strutture per brevi soggiorni
- 55.20.30Rifugi di montagna
Frequently asked questions
I run an alpine refuge with beds: which ATECO code applies?
Accommodation in mountain refuges and chalets falls under 55.20.20. If your property is a budget facility with dormitories in an urban area or near transport hubs — without any mountain character — the correct code is 55.20.10.
Mountain refuge or high-altitude hotel: how do I choose the right code?
It comes down to the nature of the property. Refuges and chalets offering basic overnight accommodation are 55.20.20; a mountain hotel with full hotel services remains 55.10.00.
I rent out an unattended chalet for holidays: is it 55.20.20 or a holiday home?
Usually a holiday home. Code 55.20.20 assumes the refuge or chalet is operated as a managed mountain accommodation with a host on site. Renting out a furnished chalet for short stays without those services falls under 55.20.42.