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
- 55Servizi di alloggio
- 55.20Servizi di alloggio per vacanze e altri soggiorni di breve durata
- 55.20.5Servizi di alloggio in aziende agricole e ittiche
- 55.20.52Servizi di alloggio in aziende ittiche
Description
- accommodation associated with fishing and aquaculture
Exclusion notes
Excluded from division 55:
- activities related to the provision of residences in facilities (for example, flats or apartments), typically leased on annual basis, see division 68
- management of real estate, e.g. property management of real estate or dwellings for short-term (less than one year) accommodation for visitors and other travellers, see division 68
Excluded from class 55.20:
- accommodation with daily cleaning, bed-making and on-the-spot customer service, see 55.10
- camping grounds and recreational vehicle parks, see 55.30
- intermediation service activities for accommodation, see 55.40
- every accommodation for a period of one year or longer, see 68.20
Frequently asked questions
Fishing tourism with overnight stays: do I use 55.20.52 or stay within the fishing codes?
Yes, overnight hospitality connected to a fishing or aquaculture enterprise belongs in 55.20.52. Fishing and aquaculture activities remain under their respective codes in division 03; this code is used solely to classify the accommodation offered to visitors.
I run an aquaculture farm and want to open a few rooms for tourists: agritourism or this code?
Usually 55.20.52, because your base is aquaculture rather than agriculture. If you were instead farming land or raising land-based livestock you would use 55.20.51. The code follows the nature of the enterprise from which the hospitality originates.
I rent rooms by the lake where I fish: do I need an aquaculture enterprise to use 55.20.52?
Yes — the prerequisite is a genuine fishing or aquaculture enterprise connected to the accommodation. Without that link you would end up in holiday accommodation such as 55.20.42, which does not require any fishing activity.