ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 85.32.02— Istruzione secondaria professionale erogata da scuole di volo(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)
- 85.32.02Scuole di volo che rilasciano brevetti o patenti commerciali
Frequently asked questions
Flight school for professional pilots: ATECO code 85.32.02 or 85.53.00?
85.32.02 when the school trains professional pilots and issues commercial certificates or licences. If the flying courses do not lead to professional qualifications, the activity falls under 85.53.00. What matters is the purpose of the certificate, not the aircraft used.
Course for drone pilots leading to a professional licence: does it fall under 85.32.02?
Yes, 85.32.02 includes training for drone pilots when it is intended for professional use. If instead you provide generic technical training on technologies and systems without issuing a pilot qualification, look at vocational courses under 85.59.20.
I administer qualifying exams and tests for pilots but do not deliver the training: same code?
No. If you organise exams and assessments for regulated professions such as pilots without delivering the teaching itself, the activity is education support services under 85.69.09. 85.32.02 applies to the school that actually teaches and trains the pilots.