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
- 49Trasporto terrestre e trasporto mediante condotte
- 49.3Altri trasporti terrestri di passeggeri
- 49.34.00Trasporto di passeggeri mediante funivie e sciovie
Description
- transport by cableways, ski lifts and chairlifts, which may include the preparation of ski slopes
- passenger transport by lifts
- freight transport by cableways
Exclusion notes
Excluded from class 49.34:
- passenger rail transport for sightseeing, see 49.1
- passenger transport by funicular railway, see 49.12
- non-scheduled passenger road transport in vehicles of 10 or more persons, see 49.32
- operation of sports areas, which may include the operation of cableways, ski lifts and chairlifts, see 93.11
Frequently asked questions
I manage a chairlift and the ski tows at a ski resort — what ATECO code applies?
Yes, passenger transport by aerial ropeway, ski tow, chairlift, gondola lift, and cable car falls under 49.34.00, including the maintenance and grooming of ski slopes where carried out by the same operator. Different is the operation of a rail funicular, which falls under 49.12.00.
I operate the lift system and also groom the ski runs — do I need an additional code for the piste preparation?
No, 49.34.00 is sufficient: the preparation of ski slopes is included in the activities of operators who run the lift system. If instead you manage the ski facility as a sports venue without providing the cable transport, the classification shifts towards sports facility management, outside division 49.
I use my gondola to carry goods up to a mountain refuge — does that still fall under this code?
Yes, the transport of goods by aerial cableway (teleferica) is also listed among the activities of 49.34.00, alongside passenger transport by lift. What matters is that the movement occurs by rope. For goods transported by rail, the reference is instead 49.20.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 49.39.01— Gestioni di funicolari, ski-lift e seggiovie se non facenti parte dei sistemi di transito urbano o suburbano(rimappatura complessa)