ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 51.10.20— Trasporto aereo non di linea di passeggeri(corrispondenza diretta)
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; voli charter
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.