Division 93: Sports activities and amusement and recreation activities

Section S, Arts, sports and recreation. 16 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 93Sports activities and amusement and recreation activities

    This division includes sports activities in any form of physical activity undertaken, either occasionally or in an organised participatory manner, with the aim of expressing and improving physical fitness and mental well-being, and of establishing social links or achieving results in competitions at all levels.

    This division includes the provision of amusement and recreation activities.

    This class includes also organisation of sporting events.

    Excludes

    • dramatic arts, music, other arts and entertainment (e.g. production of live theatrical presentations, concerts, opera or dance productions, other stage productions), see division 9090
    • operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 9191
    • preservation of historical sites, see division 9191
    • activities of nature reserves, see division 9191
  2. 93.1Sports activities
    ISTAT explanatory notes ›

    This group includes the operation of sports facilities; activities of sports teams or clubs primarily participating in live sporting events; independent athletes engaged in participating in live sports or racing events; activities related to training animals for sports or entertainment; sports trainers providing specialised services to support participants in sporting events or competitions; operators of arenas and stadiums; other activities of organising, promoting or managing sporting events n.e.c.

    Excludes

    • sports and recreation education activities, see 85.5185.51
  3. 93.11Operation of sports facilities
    ISTAT explanatory notes ›

    Excludes

    • transport by cableways, ski-lifts and chairlifts, which may include the preparation of ski slopes, see 49.3449.34
    • rental of recreation and sports equipment, see 77.2177.21
    • organisation and operation of outdoor or indoor sporting events for professionals or amateurs by sports clubs, see 93.1293.12
    • activities of fitness facilities, see 93.1393.13
    • organisation and operation of outdoor or indoor sporting events for professionals or amateurs by organisations (not by sports clubs) without own facilities, see 93.1993.19
    • park and beach activities, see 93.2993.29
  4. 93.11.1Operation of swimming pools
  5. 93.11.10Operation of swimming pools
    From ATECO 2022: 93.11.20 Gestione di piscine (all from here)
    ISTAT explanatory notes ›

    Includes

    • operation of outdoor or indoor swimming pools
  6. 93.11.9Operation of other sports facilities
  7. 93.11.90Operation of other sports facilities
    From ATECO 2022: 93.11.10 Gestione di stadi (in part) · 93.11.30 Gestione di impianti sportivi polivalenti (in part) · 93.11.90 Gestione di altri impianti sportivi n.c.a. (in part) · 93.29.90 Altre attività di intrattenimento e di divertimento n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • operation of facilities for outdoor or indoor sporting events (open, closed or covered, with or without spectator seating), e.g.:
      • ice hockey arenas
      • halls for boxing matches
      • golf courses
      • skating rinks
      • tennis courts
    • operation of shooting ranges
    • organisation and operation of outdoor or indoor sporting events for professionals or amateurs by organisations in their own facilities (not by sports clubs)

    Also includes

    • managing and providing the staff to operate these facilities
    • provision of equipment to operate these facilities
    • operation of sports areas, which may include the operation of cableways, ski-lifts and chairlifts
    • management of outdoor sport-equipped areas
    • operation of grass-roots sporting facilities
  8. 93.12Activities of sports clubs
    ISTAT explanatory notes ›

    This class includes the activities of sports clubs, which, whether professional, semi-professional or amateur clubs, give their members the opportunity to engage in sporting activities.

    Sports clubs are typically non-profit entities, but inclusion in the sports sector is legitimised by the prevailing purpose of the activity carried out (in other words, the promotion of practicing sports).

    The activities of education, training, the sale of advertising space and the provision of clubhouse services are, in this context, ancillary activities, which may have a prevailing weight at an economic level, but which are instrumental with respect to the prevailing purpose of the activity carried out and for its perpetuation.

    Excludes

    • sports instruction by individual teachers, trainers, see 85.5185.51
    • operation of sports facilities, see 93.1193.11
    • activities of individual own-account sportspersons and athletes, referees, judges, timekeepers, etc., see 93.1993.19
    • activities of individual own-account participants of e-sports, see 93.1993.19
    • activities of sports federations, see 93.1993.19
  9. 93.12.0Activities of sports clubs
  10. 93.12.00Activities of sports clubs
    From ATECO 2022: 93.11.90 Gestione di altri impianti sportivi n.c.a. (in part) · 93.12.00 Attività di club sportivi (in part) · 93.29.90 Altre attività di intrattenimento e di divertimento n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • operation of sports clubs, e.g.:
      • football clubs
      • bowling clubs
      • swimming clubs
      • golf clubs
      • boxing clubs
      • winter sports clubs
      • chess clubs
      • track and field clubs
      • shooting clubs
      • e-sports clubs
      • card game clubs (e.g. bridge clubs)
      • water sports clubs (canoeing, rowing, sailing, etc.)

    Also includes

    • organisation and operation of outdoor or indoor sporting events for professionals or amateurs by sports clubs
    • provision of clubhouse services by sports clubs
    • sports training within sports clubs
  11. 93.13Activities of fitness centres
    ISTAT explanatory notes ›

    Excludes

    • sports instruction by individual teachers, trainers, see 85.5185.51
    • pilates instruction by individual teachers, trainers, see 85.5185.51
  12. 93.13.0Activities of fitness centres
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in activities of yoga, pilates and tai chi studios, and other activities of fitness centres.
  13. 93.13.01Activities of yoga, pilates and tai chi studios
    From ATECO 2022: 85.51.00 Corsi sportivi e ricreativi (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of yoga studios
    • activities of pilates studios
    • activities of tai chi studios

    Also includes

    • fitness instruction provided by yoga studios and similar facilities
  14. 93.13.09Other activities of fitness centres
    From ATECO 2022: 93.13.00 Gestione di palestre (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of fitness clubs
    • activities of body-building facilities

    Also includes

    • fitness instruction provided by fitness clubs
  15. 93.19Sports activities n.e.c.
    ISTAT explanatory notes ›

    Excludes

    • stud services, see 01.6201.62
    • broadcasting of live performances and events, see 60.2060.20
    • rental of sports equipment, see 77.2177.21
    • organisation of conferences, conventions and trade shows, see 82.3082.30
    • sports instruction in camps or schools, see 85.5185.51
    • activities of sports instructors, teachers, coaches, see 85.5185.51
    • card game instruction, see 85.5185.51
    • technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events, see 90.3990.39
    • provision of personnel and equipment as part of the organisation and operation of a sporting event (not by sports clubs) with own facilities, see 93.1193.11
    • activities of sports clubs, see 93.1293.12
    • operation of e-sports clubs, see 93.1293.12
    • organisation and operation of outdoor or indoor sporting events for professionals or amateurs by sports clubs, see 93.1293.12
    • technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of non-artistic events, see 93.2993.29
    • activities of guides for underwater excursions, see 93.2993.29
    • park and beach activities, see 93.2993.29
    • service activities to promote hunting and trapping, see 94.9994.99
    • training of pets, see 96.9996.99
  16. 93.19.1Activities of sport governing bodies and activities related to promotion of sporting events
  17. 93.19.10Activities of sport governing bodies and activities related to promotion of sporting events
    From ATECO 2022: 93.19.10 Enti e organizzazioni sportive, promozione di eventi sportivi (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of producers of sporting events, with or without facilities
    • activities of sports federations, sports leagues and sports governing bodies
    • activities related to promotion of sporting events
    • organisation and operation of outdoor or indoor sporting events for professionals or amateurs by organisations (not by sports clubs) without own facilities
  18. 93.19.9Other sports activities n.e.c.
  19. 93.19.91Refilling of scuba diving tanks activities
    From ATECO 2022: 93.19.91 Ricarica di bombole per attività subacquee (all from here)
  20. 93.19.92Activities of mountain guides
    From ATECO 2022: 93.19.92 Attività delle guide alpine (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of mountain guides
  21. 93.19.93Activities of fishing guides
    From ATECO 2022: 93.19.99 Altre attività sportive n.c.a. (all from here)
    ISTAT explanatory notes ›

    Excludes

    • activities of guides for underwater excursions, see 93.29.9993.29.99
  22. 93.19.99Other various sports activities n.e.c.
    From ATECO 2022: 93.11.90 Gestione di altri impianti sportivi n.c.a. (in part) · 93.19.99 Altre attività sportive n.c.a. (in part) · 93.29.90 Altre attività di intrattenimento e di divertimento n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of individual own-account sportspersons and athletes
    • activities of individual own-account referees, judges, timekeepers, etc.
    • activities of individual own-account participants of e-sports
    • activities of racing stables, kennels and garages
    • operation of racing and riding stables
    • operation of sport fishing and hunting preserves
    • support activities for sport or recreational hunting and fishing
    • operation of vertical, aerodynamic wind tunnels
    • activities related to training animals for sports or entertainment

    Excludes

    • activities of sports clubs, see 93.12.0093.12.00
    • service activities to promote hunting and trapping, see 94.99.9094.99.90
  23. 93.2Amusement and recreation activities
    ISTAT explanatory notes ›

    This group includes a wide range of units that operate facilities or provide services to meet the varied recreational interests of their patrons.

    It includes the operation of a variety of attractions (for example, mechanical rides, water rides, games, shows, theme exhibits and picnic grounds).

    Excludes

    • dramatic arts, music and other arts, see division 9090
    • sports activities, see 93.193.1
    • activities related to the infrastructure and facilities for sports (e.g. swimming pools, playgrounds), see 93.1193.11
  24. 93.21Activities of amusement parks and theme parks
    ISTAT explanatory notes ›

    This class includes the activities of amusement parks and theme parks characterised by a permanent and site-based operation of a variety of attractions (for example, mechanical rides, carousels, games, shooting galleries, shows, theme exhibits, picnic grounds) that are provided under the economic and operational directive of a central operator. These parks are typically located in structurally delimited areas, for which customers must pay admission.

    Excludes

    • operation of gambling or lottery games, see 92.0092.00
    • operation of mechanical rides, games and shows by independent providers (e.g. at fairgrounds, festivals, Christmas markets), see 93.2993.29
  25. 93.21.0Activities of amusement parks and theme parks
  26. 93.21.00Activities of amusement parks and theme parks
    From ATECO 2022: 93.21.01 Gestione di parchi di divertimento, tematici e acquatici, nei quali sono in genere previsti spettacoli, esibizioni e servizi (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of amusement parks and theme parks
    • permanent and site-based operation of a variety of attractions, e.g. mechanical rides, carousels, games, shooting galleries, shows, theme exhibits

    Also includes

    • activities of aqua parks or water parks
  27. 93.29Amusement and recreation activities n.e.c.
    ISTAT explanatory notes ›

    This class includes activities related to entertainment and recreation (except amusement parks and theme parks) not elsewhere classified.

    Excludes

    • transport by cableways, ski-lifts and chairlifts, which may include the preparation of ski slopes, see 49.3449.34
    • fishing trips, see 50.10, 50.3050.1050.30
    • provision of space and facilities for short-stay visitors in recreational parks, forests and camping grounds, see 55.3055.30
    • recreational camps, hunting and fishing camps, campsites and camping grounds, see 55.3055.30
    • beverage serving activities in nightclubs, dance floors and ballrooms, when carried out by separate units, see 56.3056.30
    • mobile food service activities, see 56.1256.12
    • activities of security personnel for events, concerts, fairs and exhibitions, see 80.0180.01
    • organisation of conferences, conventions and trade shows, see 82.3082.30
    • provision of services for events, fairs and exhibitions that are part of public order and safety activities, see 84.2484.24
    • theatrical and circus groups, see 90.2090.20
    • operation of arts facilities (e.g. concert halls, theatre halls, music venues, music clubs and similar facilities for live performances), see 90.3190.31
    • technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events, see 90.3990.39
    • operation of gambling or lottery games, see 92.0092.00
    • operation of sports facilities (e.g. swimming pools, skating rinks), see 93.1193.11
    • activities of water sports clubs (canoeing, rowing, sailing, etc.), see 93.1293.12
    • activities of amusement parks and theme parks, see 93.2193.21
    • activities of aqua parls or water parks, see 93.2193.21
    • activities of amusement parks and theme parks; permanent and site-based operation of a variety of attractions, e.g. mechanical rides, carousels, games, shooting galleries, shows, theme exhibits, see 93.2193.21
  28. 93.29.1Operation of dance floors and ballrooms
  29. 93.29.10Operation of dance floors and ballrooms
    From ATECO 2022: 93.29.10 Discoteche, sale da ballo night-club e simili (all from here)
    ISTAT explanatory notes ›

    Includes

    • operation of dance floors and ballrooms where beverage serving is not the main activity
    • operation of nightclubs where beverage serving is not the main activity

    Excludes

    • beverage serving activities in nightclubs, dance floors and ballrooms, when carried out by separate units, see 56.30.0256.30.02
  30. 93.29.2Operation of bathing beaches
  31. 93.29.20Operation of bathing beaches
    From ATECO 2022: 77.21.09 Noleggio di altre attrezzature sportive e ricreative (in part) · 93.29.20 Gestione di stabilimenti balneari: marittimi, lacuali e fluviali (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of beaches, including rental of facilities (e.g. bathhouses, beach chairs and umbrellas)
  32. 93.29.3Operation of coin-operated or token-operated non-money-winning amusement machines
  33. 93.29.30Operation of coin-operated or token-operated non-money-winning amusement machines
    From ATECO 2022: 93.29.30 Gestione di apparecchi che non consentono vincite in denaro funzionanti a moneta o a gettone (all from here)
    ISTAT explanatory notes ›

    Includes

    • operation (exploitation) of:
      • coin-operated games
      • token-operated games
    • operation of computer rooms for playing computer games
    • operation of self-service amusement devices (e.g. rocking chairs, horses, cars, spaceships)
  34. 93.29.9Other amusement and recreation activities n.e.c.
  35. 93.29.91Non-permanent and non-site-based operation of a variety of attractions
    From ATECO 2022: 93.21.02 Gestione di attrazioni e attività di spettacolo in forma itinerante (giostre) o di attività dello spettacolo viaggiante svolte con attrezzature smontabili, in spazi pubblici e privati (all from here)
    ISTAT explanatory notes ›

    Includes

    • operation of mechanical rides, games and shows by independent providers (e.g. at fairgrounds, festivals, Christmas markets)
    • non-permanent and non-site-based operation of a variety of attractions

    Excludes

    • activities of amusement parks and theme parks, see 93.21.0093.21.00
    • permanent and site-based operation of a variety of attractions, e.g. mechanical rides, carousels, games, shooting galleries, shows, theme exhibits, see 93.21.0093.21.00
    • activities of aqua parls or water parks, see 93.21.0093.21.00
  36. 93.29.99Other various amusement and recreation activities n.e.c.
    From ATECO 2022: 82.30.00 Organizzazione di convegni e fiere (in part) · 93.11.90 Gestione di altri impianti sportivi n.c.a. (in part) · 93.19.10 Enti e organizzazioni sportive, promozione di eventi sportivi (in part) · 93.19.99 Altre attività sportive n.c.a. (in part) · 93.29.90 Altre attività di intrattenimento e di divertimento n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • rental of leisure and pleasure equipment as an integral part of recreational facilities
    • animation of parties
    • activities of independent animators in amusement and recreation facilities
    • operation of airsoft and paintball courts
    • operation of virtual reality or geolocated games/experiences
    • amusement and recreation activities related to the infrastructure of marinas
    • operation of billiard halls
    • operation of escape rooms
    • operation of bowling alleys
    • creation and presentation of light and sound shows
    • activities of guides for underwater excursions
    • creation and presentation of fireworks displays
    • operation of picnic grounds
    • operation of laser games
    • entertainment activities in retirement homes

    Also includes

    • activities of producers or entrepreneurs of live amusement and recreation events, with or without facilities
    • technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of non-artistic events

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

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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