ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 85.32.01— Istruzione secondaria professionale erogata da scuole di vela e navigazione(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- 85ISTRUZIONE
- 85.3ISTRUZIONE SECONDARIA
- 85.32Istruzione secondaria tecnica e professionale
- 85.32.0Istruzione secondaria di secondo grado di formazione tecnica, professionale e artistica (istituti tecnici, professionali, artistici eccetera)
- 85.32.01Scuole di vela e navigazione che rilasciano brevetti o patenti commerciali
Frequently asked questions
A nautical school issuing commercial licences: ATECO code 85.32.01 or driving school 85.53.00?
85.32.01 only when the sailing or navigation school issues commercial certificates or licences. That is the deciding factor: schools training for professional purposes belong here, while schools teaching recreational boating licences fall under 85.53.00. The professional purpose of the qualification determines the code, not the type of vessel.
I train seafarers for professional certificates but also run basic courses for leisure sailors: two codes?
Usually yes, because these are two distinct activities. The part that issues commercial licences stays in 85.32.01, while courses for leisure sailing without a professional qualification fall under 85.53.00. If the majority of turnover comes from professional maritime training, keep 85.32.01 as the primary code.
Professional skipper course: does it fall under 85.32.01 or sports training?
Yes, 85.32.01 applies when the course leads to a certificate or commercial licence for those who navigate professionally. If instead you teach sailing as a sport or recreational activity without a professional qualification, the classification is sports and recreational training under 85.51.09.