Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.23.00Servizi di supporto al trasporto aereo
Description
- activities related to the air transport of passengers, animals or freight:
- operation of terminal facilities (e.g. airway terminals)
- airport and air traffic control activities
- ground service activities on airfields, etc.
- ensuring safety at airfield infrastructure maintenance work
- storage of aircraft
- fire-fighting and fire-prevention services at airports
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.23:
- cargo handling, see 52.24
- luggage and passenger inspection at airports, not by public authorities, see 80.01
- luggage and passenger inspection at airports, by public authorities, see 84.24
- operation of flying schools for professional pilots, see 85.32
- operation of flying schools not issuing certificates and permits for professionals, see 85.53
Frequently asked questions
I provide ground handling at an airport: is this the correct ATECO code?
Yes. Ground services at airports, airport terminal management, air traffic control, and aircraft storage all fall under 52.23.00. If your activity consists solely of loading and unloading cargo from aircraft, separate that element with 52.24.10.
I sell airline tickets without operating flights myself: is it 52.23.00 or an intermediation code?
No — selling tickets and booking seats is not airport support. Anyone connecting passengers with carriers uses 52.32.00. Code 52.23.00 applies when you work physically at the airport.
Fire prevention and fire-fighting service at an airport: does it fall under support activities for air transport?
Yes, fire prevention and fire-fighting within airports is listed among the activities of 52.23.00. The same logic applies to ports, where fire-fighting on board vessels and on quays falls under 52.22.09 instead.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.23.00— Attività dei servizi connessi al trasporto aereo(corrispondenza diretta)