Division 77: Rental and leasing activities

Section O, Administrative and support service activities. 19 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 77Rental and leasing activities

    This division includes the rental and leasing of tangible and non-financial intangible assets and intermediation service activities thereof. For leasing activities, only the provision of operating leases is included in this division. The renter or lessor has the economic risk for the tangible goods and non-financial intangible assets provided, whereas the intermediator has no economic risk for the tangible goods and non-financial intangible assets that are intermediated. In this division, a wide array of tangible goods is concerned (for example, automobiles, computers, consumer goods, industrial machinery and equipment), provided to customers in return for a periodic rental or lease payment.

    Excludes

    • rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction, see section F; transport, see section H)FH
    • streaming of content (e.g. software, books, by content publishers), see division 5858
    • audiobook streaming activities not associated with its publishing, see 60.1060.10
    • financial leasing, see 64.9164.91
    • rental of real estate, see section MM
  2. 77.1Rental and leasing of motor vehicles
  3. 77.11Rental and leasing of cars and light motor vehicles
    ISTAT explanatory notes ›

    Excludes

    • rental or leasing of passenger cars or light motor vehicles with a driver, see 49.3349.33
    • intermediation service activities for the rental and leasing of passenger cars and light motor vehicles, see 77.5177.51
  4. 77.11.0Rental and leasing of cars and light motor vehicles
  5. 77.11.00Rental and leasing of cars and light motor vehicles
    From ATECO 2022: 77.11.00 Noleggio di autovetture ed autoveicoli leggeri (in part) · 77.12.00 Noleggio di autocarri e di altri veicoli pesanti (in part) · 77.39.10 Noleggio di altri mezzi di trasporto terrestri (in part)
    ISTAT explanatory notes ›

    Includes

    • rental and operating leasing of motor vehicles (with a maximum permissible weight not exceeding 3,5 tons) without a driver, regardless the length of rental period or way of payment (e.g. subscription):
      • passenger cars, motorhomes, other light motor vehicles without a driver
    • rental of shared cars

    Also includes

    • rental and operating leasing of an individual's own car without a driver
    • rental and leasing of motorcycles
  6. 77.12Rental and leasing of trucks
    ISTAT explanatory notes ›

    Excludes

    • rental or leasing of heavy goods vehicles or trucks with a driver, see 49.41, 49.4249.4149.42
    • rental or leasing of land transport equipment (other than motor vehicles) without a driver (e.g. caravans), see 77.3977.39
  7. 77.12.0Rental and leasing of trucks
  8. 77.12.00Rental and leasing of trucks
    From ATECO 2022: 77.12.00 Noleggio di autocarri e di altri veicoli pesanti (in part) · 77.39.10 Noleggio di altri mezzi di trasporto terrestri (in part)
    ISTAT explanatory notes ›

    Includes

    • rental and operating leasing of the following types of vehicles:
      • trucks, motorhomes, utility trailers and heavy motor vehicles (with a maximum permissible weight of more than 3,5 tons) without a driver
  9. 77.2Rental and leasing of personal and household goods
    ISTAT explanatory notes ›

    This group includes the rental of personal and household goods as well as the rental of recreational and sports equipment and videodiscs. Activities generally include short-term rental of goods, although in some instances, the goods may be leased for longer periods of time.

  10. 77.21Rental and leasing of recreational and sports goods
    ISTAT explanatory notes ›

    Excludes

    • activities of agents involved in the wholesale of yachts and recreational boats, see 46.1446.14
    • wholesale of boats, see 46.6446.64
    • retail sale of boats, see 47.6347.63
    • intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.9247.92
    • rental of pleasure boats and sailing-boats with crew, see 50.10, 50.3050.1050.30
    • intermediation service activities for freight transportation, see 52.3152.31
    • provision of short-term accommodation in non-moveable houseboats, see 55.2055.20
    • rental of non-moveable houseboats as primary residences, see 68.2068.20
    • rental of videotapes and discs, see 77.2277.22
    • rental of other personal and household goods, see 77.2277.22
    • rental and leasing of water transport equipment for passengers or freight (e.g. boats, ships, hovercraft, without an operator), see 77.3477.34
    • intermediation service activities for rental and leasing of pleasure boats without operator, see 77.5277.52
    • rental of leisure and pleasure equipment as an integral part of recreational facilities, see 93.2993.29
  11. 77.21.0Rental and leasing of recreational and sports goods
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in rental and leasing of bicycles, rental and leasing of pleasure boats without operator, and rental and leasing of other recreational and sports goods.
  12. 77.21.01Rental and leasing of bicycles
    From ATECO 2022: 77.21.01 Noleggio di biciclette (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental and leasing of bicycles, including bicycles with electrical assistance
    • rental and leasing of tourist cycle rickshaw without a driver
  13. 77.21.02Rental and leasing of pleasure boats without operator
    From ATECO 2022: 77.21.02 Noleggio senza equipaggio di imbarcazioni da diporto (inclusi i pedalò) (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental and leasing of pleasure boats, moveable houseboats, canoes, sailing boats and yachts without an operator
  14. 77.21.09Rental and leasing of other recreational and sports goods
    From ATECO 2022: 77.21.09 Noleggio di altre attrezzature sportive e ricreative (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental and leasing of skis
    • rental and leasing of other recreational and sports goods
  15. 77.22Rental and leasing of other personal and household goods
    ISTAT explanatory notes ›

    Excludes

    • providing accommodation services in tents, see 55.3055.30
    • provision of online games by the publisher (not only one-time purchases, but also subscriptions as well as in-game purchases and in-app purchases), see 58.2158.21
    • operation of online gaming/video game sites, independent of publishing the games, see 60.3960.39
    • rental of cars, motorcycles, trucks, utility trailers, and recreational vehicles without a driver, see 77.177.1
    • rental of sports and recreational goods, see 77.2177.21
    • rental of office furniture, see 77.3377.33
    • rental of caravans, see 77.3977.39
    • rental of tents for events, see 77.3977.39
  16. 77.22.1Rental and leasing of textiles, wearing apparel and footwear
  17. 77.22.10Rental and leasing of textiles, wearing apparel and footwear
    From ATECO 2022: 77.29.10 Noleggio di biancheria da tavola, da letto, da bagno e di articoli di vestiario (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental of textiles, wearing apparel and footwear (e.g. curtains, costumes, wedding dresses and shoes) to households or industries
  18. 77.22.9Rental and leasing of other personal and household goods n.e.c.
  19. 77.22.90Rental and leasing of other personal and household goods n.e.c.
    From ATECO 2022: 77.22.00 Noleggio di videocassette, Cd, Dvd e dischi contenenti audiovisivi o videogame (in part) · 77.29.90 Noleggio di altri beni per uso personale e domestico n.c.a. (escluse le attrezzature sportive e ricreative) (in part)
    ISTAT explanatory notes ›

    Includes

    • rental of all kinds of household or personal goods (except recreational and sports equipment) to households or industries:
      • furniture, pottery and glass, kitchen and tableware, electrical appliances and housewares
      • jewellery, musical instruments, scenery and costumes
      • books, journals and magazines
      • machinery and equipment used by amateurs (e.g. tools for home repairs)
      • flowers and plants
      • electronic equipment for household use
    • rental of video games, videotapes, discs, records etc.
    • rental of gazebos and tensile structures without additional services
  20. 77.3Rental and leasing of other machinery, equipment and tangible goods
  21. 77.31Rental and leasing of agricultural machinery and equipment
    ISTAT explanatory notes ›

    Excludes

    • rental of agricultural and forestry machinery or equipment with an operator, see 01.61, 02.4001.6102.40
  22. 77.31.0Rental and leasing of agricultural machinery and equipment
  23. 77.31.00Rental and leasing of agricultural machinery and equipment
    From ATECO 2022: 77.31.00 Noleggio di macchine e attrezzature agricole (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental and operating leasing of agricultural and forestry machinery and equipment without an operator
      • rental of products produced within the manufacture of agricultural and forestry machinery (class 28.30), e.g. agricultural tractors
  24. 77.32Rental and leasing of construction and civil engineering machinery and equipment
    ISTAT explanatory notes ›

    Excludes

    • rental of construction and civil engineering machinery or equipment with an operator, see division 4343
    • rental or operating leasing of scaffolds and work platforms, including erection and dismantling, see 43.9943.99
    • rental or operating leasing of mining machinery and equipment, see 77.3977.39
  25. 77.32.0Rental and leasing of construction and civil engineering machinery and equipment
  26. 77.32.00Rental and leasing of construction and civil engineering machinery and equipment
    From ATECO 2022: 77.32.00 Noleggio di macchine e attrezzature per lavori edili e di genio civile (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental and operating leasing of construction and civil engineering machinery and equipment without an operator:
      • crane-lorries
      • scaffolds and work platforms, without erection and dismantling
  27. 77.33Rental and leasing of office machinery, equipment and computers
  28. 77.33.0Rental and leasing of office machinery, equipment and computers
  29. 77.33.00Rental and leasing of office machinery, equipment and computers
    From ATECO 2022: 77.33.00 Noleggio di macchine e attrezzature per ufficio (inclusi i computer) (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental and operating leasing of office machinery and equipment without an operator:
      • computers and computer peripheral equipment
      • duplicating machines, typewriters and word-processing machines
      • accounting machinery and equipment: cash registers, electronic calculators, etc.
      • office furniture
  30. 77.34Rental and leasing of water transport equipment
    ISTAT explanatory notes ›

    Excludes

    • rental of water-transport equipment with an operator, see division 5050
    • rental of pleasure boats without an operator, see 77.2177.21
  31. 77.34.0Rental and leasing of water transport equipment
  32. 77.34.00Rental and leasing of water transport equipment
    From ATECO 2022: 77.34.00 Noleggio di mezzi di trasporto marittimo e fluviale (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental and operating leasing of water-transport equipment without an operator:
      • commercial boats, ships and hovercraft
      • rental of commercial ships or boats
  33. 77.35Rental and leasing of air transport equipment
    ISTAT explanatory notes ›

    Excludes

    • rental of air transport equipment with an operator, see division 5151
  34. 77.35.0Rental and leasing of air transport equipment
  35. 77.35.00Rental and leasing of air transport equipment
    From ATECO 2022: 77.35.00 Noleggio di mezzi di trasporto aereo (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental and operating leasing of air transport equipment without an operator:
      • airplanes
      • hot-air balloons
      • helicopters
  36. 77.39Rental and leasing of other machinery, equipment and tangible goods n.e.c.
    ISTAT explanatory notes ›

    Excludes

    • rental of motorcycles, see 77.1177.11
    • rental of bicycles, see 77.2177.21
    • rental of agricultural and forestry machinery and equipment, see 77.3177.31
    • rental of construction and civil engineering machinery and equipment, see 77.3277.32
    • rental of office machinery and equipment, including computers, see 77.3377.33
  37. 77.39.1Rental and leasing of other land transport equipment
  38. 77.39.10Rental and leasing of other land transport equipment
    From ATECO 2022: 77.39.10 Noleggio di altri mezzi di trasporto terrestri (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental and operating leasing of land-transport equipment (other than motor vehicles) without a driver:
      • caravans
      • railway vehicles
  39. 77.39.9Rental and leasing of other machinery, equipment and tangible goods n.e.c., other than land transport equipment
  40. 77.39.91Rental and leasing of lifting and handling equipment
    From ATECO 2022: 77.39.93 Noleggio senza operatore di attrezzature di sollevamento e movimentazione merci: carrelli elevatori, pallet eccetera (all from here)
    ISTAT explanatory notes ›

    Includes

    • rental of forklifts

    Also includes

    • rental of pallets
  41. 77.39.92Rental and leasing of furniture and equipment for events
    From ATECO 2022: 77.39.94 Noleggio di strutture ed attrezzature per manifestazioni e spettacoli: impianti luce ed audio senza operatore, palchi, stand ed addobbi luminosi (in part) · 90.02.01 Noleggio con operatore di strutture ed attrezzature per manifestazioni e spettacoli (in part)
    ISTAT explanatory notes ›

    Includes

    • rental of equipment for events, fairs and exhibitions (e.g. for rigging power, light, sound and stage equipment)
    • rental of festive illuminations
    • rental of furniture for events, fairs and exhibitions
    • rental and leasing of stands and stalls (e.g. for exhibitions or fairs)
    • rental of tents for events
  42. 77.39.99Rental and leasing of other various machinery, equipment and tangible goods n.e.c.
    From ATECO 2022: 77.39.91 Noleggio di container adibiti ad alloggi o ad uffici (in part) · 77.39.92 Noleggio di container per diverse modalità di trasporto (in part) · 77.39.99 Noleggio senza operatore di altre macchine ed attrezzature n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • rental and operating leasing, without an operator, of other machinery and equipment generally used as capital goods by industries:
      • engines and turbines
      • machine tools
      • mining and oilfield equipment
      • professional radio, television and communication equipment
      • motion picture production equipment
      • measuring and controlling equipment
      • other scientific, commercial and industrial machinery
    • tyre leasing
    • rental of medical/hospital equipment
    • rental and leasing of slot machines

    Also includes

    • rental of accommodation or office container
    • rental of animals, e.g. herds, racehorses
    • rental of other containers
    • rental of portable toilets
  43. 77.4Leasing of intellectual property and similar products, except copyrighted works
  44. 77.40Leasing of intellectual property and similar products, except copyrighted works
    ISTAT explanatory notes ›

    This class includes the activities of allowing others to use intellectual property products and similar products for which a royalty payment or licensing fee is paid to the owner of the product (in other words, the asset holder). The leasing of these products can take various forms (for example, permission for reproduction, use in subsequent processes or products, operating businesses under a franchise). The current owners may or may not have created these products.

    Excludes

    • acquisition of rights and publishing, see divisions 58, 595859
    • producing, reproducing and distributing copyrighted works (books, software, film), see divisions 58, 595859
    • streaming of content, e.g. software and books, by content publishers, see division 5858
    • audiobook streaming activities not associated with its publishing, see 60.1060.10
    • leasing of real estate, see 68.2068.20
    • leasing of tangible products (assets), see 77.1, 77.2, 77.377.177.277.3
  45. 77.40.0Leasing of intellectual property and similar products, except copyrighted works
  46. 77.40.00Leasing of intellectual property and similar products, except copyrighted works
    From ATECO 2022: 77.40.00 Concessione dei diritti di sfruttamento di proprietà intellettuale e prodotti simili (escluse le opere protette dal copyright) (all from here)
    ISTAT explanatory notes ›

    Includes

    • leasing of intellectual property products (except copyrighted works, e.g. books, software)
    • receiving royalties or licensing fees for the use of:
      • patented entities
      • trademarks or service marks
      • brand names
      • mineral exploration and evaluation
      • franchise agreements
      • internet domains
      • rights of designed or developed board games

    Also includes

    • receiving royalties or licensing fees for scientific research results
  47. 77.5Intermediation service activities for rental and leasing of tangible goods and non-financial intangible assets
  48. 77.51Intermediation service activities for rental and leasing of cars, motorhomes and trailers
    ISTAT explanatory notes ›

    This class includes the intermediation of the rental and leasing of passenger cars, motorhomes, motorcycles and caravans, and so on by bringing clients and service providers together for a fee or commission, without the intermediary providing the rental and leasing services that are intermediated.

    These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail and so on).

    The fee or commission can be received from either the client or the provider of the rental and leasing service. Revenue for the intermediation activities can include other sources of income (for example, revenues from the sale of advertising space).

    This class also includes reservation services for car rentals.

    Excludes

    • rental of light motor vehicles, see 77.1177.11
    • rental of heavy motor vehicles (e.g. motorhomes), see 77.1277.12
    • rental of caravans, see 77.3977.39
  49. 77.51.0Intermediation service activities for rental and leasing of cars, motorhomes and trailers
  50. 77.51.00Intermediation service activities for rental and leasing of cars, motorhomes and trailers
    From ATECO 2022: 47.99.10 Commercio al dettaglio di prodotti vari, mediante l'intervento di un dimostratore o di un incaricato alla vendita (porta a porta) (in part) · 61.90.99 Altre attività connesse alle telecomunicazioni n.c.a. (in part) · 62.09.09 Altre attività dei servizi connessi alle tecnologie dell'informatica n.c.a. (in part) · 63.12.00 Portali web (in part) · 63.99.00 Altre attività dei servizi di informazione n.c.a. (in part) · 79.11.00 Attività delle agenzie di viaggio (in part) · 79.90.19 Altri servizi di prenotazione e altre attività di assistenza turistica non svolte dalle agenzie di viaggio n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • intermediation service activities for the rental of cars, motorhomes, and caravans
    • intermediation service activities for the rental and leasing of light motor vehicles
    • intermediation service activities for the rental and leasing of heavy motor vehicles
  51. 77.52Intermediation service activities for rental and leasing of other tangible goods and non-financial intangible assets
    ISTAT explanatory notes ›

    This class includes the intermediation of the rental and leasing of other tangible goods and non-financial intangible assets, by bringing clients and service providers together for a fee or commission, without the intermediary providing the rental and leasing services that are intermediated.

    These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on).

    The fee or commission can be received from either the client or the provider of the rental and leasing service. Revenue for the intermediation activities can include other sources of income (for example, e.g. revenues from the sale of advertising space).

    Excludes

    • activities of agents involved in the wholesale of yachts and recreational boats, see 46.1446.14
    • wholesale of boats, see 46.6446.64
    • retail sale of boats, see 47.6347.63
    • intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.9247.92
    • rental of pleasure boats and sailing boats with crew, see 50.10, 50.3050.1050.30
    • intermediation service activities for freight transportation, see 52.3152.31
    • intermediation service activities for passenger transportation, see 52.3252.32
    • rental and leasing of personal and household goods, see 77.277.2
    • rental and leasing of pleasure boats without operator, see 77.2177.21
    • units that have ownership of other machinery, equipment and tangible goods and/or non-financial intangible assets ultimately rented and leased, see 77.3, 77.4077.377.40
  52. 77.52.0Intermediation service activities for rental and leasing of other tangible goods and non-financial intangible assets
  53. 77.52.00Intermediation service activities for rental and leasing of other tangible goods and non-financial intangible assets
    From ATECO 2022: 47.99.10 Commercio al dettaglio di prodotti vari, mediante l'intervento di un dimostratore o di un incaricato alla vendita (porta a porta) (in part) · 61.90.99 Altre attività connesse alle telecomunicazioni n.c.a. (in part) · 62.09.09 Altre attività dei servizi connessi alle tecnologie dell'informatica n.c.a. (in part) · 63.12.00 Portali web (in part) · 63.99.00 Altre attività dei servizi di informazione n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • providing intermediation between households that offer their goods for rental and households renting the goods (e.g. lawnmowers, ladders, bicycles)
    • intermediation service activities for rental and leasing of pleasure boats without operator

Source and disclaimer

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Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

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