Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- HTRASPORTO E MAGAZZINAGGIO
- 51Trasporto aereo
- 51.10Trasporto aereo di passeggeri
- 51.10.20Trasporto aereo non di linea di passeggeri
Description
- charter flights for passengers
- sightseeing flights
- rental of air transport equipment with operator for the purpose of non-scheduled passenger transportation
Exclusion notes
Excluded from division 51:
- crop spraying, see 01.61
- repair and maintenance of civilian aircraft or aircraft engines, see 33.16
- operation of airports, see 52.23
- aerial advertising (skywriting), see 73.11
- aerial photography, see 74.20
- civil aerial surveillance, see 80.09
- military aerial surveillance, see 84.22
Excluded from class 51.10:
- freight air transport whether scheduled or not, see 51.21
- rental of air transport equipment without an operator, see 77.35
- air ambulances, see 86.92
Frequently asked questions
I operate charter flights and sightseeing flights on demand: ATECO code 51.10.20 or the scheduled-airline code?
It's 51.10.20. Charter flights and sightseeing or tourist flights carried out outside a fixed timetable fall under non-scheduled passenger air transport. If you operate regular scheduled routes open to the public, the code is 51.10.10.
I take tourists on sightseeing flights over a city: 51.10.20 or a tour-operator code?
Usually 51.10.20, because sightseeing and tourist flights are explicitly listed under this heading. If instead you only sell the travel package without flying the aircraft yourself, see 79.12.00.
I hire out an aircraft with a pilot for occasional passenger flights: does this fall under 51.10.20?
Yes, provided the flight is non-scheduled. The hire of aircraft with an operator for non-scheduled passenger air transport is listed under 51.10.20. If instead you supply the aircraft without a pilot or any transport service, the activity becomes rental, such as 77.35.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 51.10.20— Trasporto aereo non di linea di passeggeri; voli charter(corrispondenza diretta)