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Rental and leasing

Branch 77.1 – Renting and leasing of motor vehicles

Renting and leasing of cars and light motor vehicles

Activity code 77.11
Includes: - renting and leasing of the following types of vehicles: * passenger vehicles or other light motor vehicles without drivers (carrying capacity up to 3.5 t). Does not include: - renting or leasing of passenger vehicles with driver, part. 49.32 and 49.39

Renting and leasing of trucks

Activity code 77.12
Includes: - renting and leasing of the following types of vehicles: * trucks, trailers and heavy motor vehicles (carrying capacity over 3.5 t) * recreational vehicles. Does not include: - renting or leasing of heavy goods vehicles or lorries, part. 49.41

Branch 77.2 – Renting and leasing of personal and household goods

Renting and leasing of equipment for recreation and sports

Activity code 77.21
Includes rental of equipment for recreation and sports: - ships, boats and sailboats - bicycles - deck chairs and parasols for the beach - other ski sports equipment. Does not include: - renting of ships and sailboats with crew, del. 50.10 and 50.30 - rental of video cassettes, CDs and DVDs, part. 77.22 - renting and leasing of other items for personal and household use, del. 77.29 - rental of equipment for rest and leisure which is an integral part of recreational facilities, del. 93.29

Rental of video cassettes and compact discs

Activity code 77.22
Includes: - rental of video cassettes, records, CDs, DVDs, etc.

Renting and leasing of other personal and household goods

Activity code 77.29
Includes rental: - all types of items for personal use, for household or economic use entities (excluding equipment for recreation and sports): * textiles, clothing and footwear * furniture, pottery and glassware, kitchen utensils and dining utensils, electrical appliances and household utensils * jewelry, musical instruments, decorations and costumes * books, newspapers and magazines * machinery and equipment used by amateurs (eg household repair tools) * flowers and plants * electronic household equipment. Does not include: - Renting of cars, trucks, trailers and recreational vehicles without driver, part. 77.1 - rental of equipment for recreation and sports, part. 77.21 - rental of video cassettes, CDs and DVDs, part. 77.22 - rental of office furniture, part. 77.33 - Renting of motorcycles and caravans without driver, part. 77.39 - washing of laundry, work uniforms and related items in laundries, part. 96.01

Branch 77.3 – Renting and leasing of machinery, equipment and tangible goods

Renting and leasing of agricultural machinery and equipment

Activity code 77.31
Includes: - Renting and leasing of machinery and equipment for agriculture and forestry without operator: * rental of products produced in the group 28.30, such as agricultural tractors, etc. Does not include: - Rental of machinery and equipment for agriculture and forestry with operator, part. 01.61 and 02.40

Renting and leasing of construction machinery and equipment

Activity code 77.32
Includes: - rental and leasing of machinery and equipment for construction without operator, as follows: * cranes * scaffolding and work platforms, not including assembly and disassembly. Does not include: - rental of construction machinery or equipment with operator, part. 43

Renting and leasing of office machinery and office equipment (including computers)

Activity code 77.33
Includes: - renting and leasing of office machinery and office equipment without operator: * computers and computer equipment * Duplicating machines, typewriters and word processing machines * accounting machines and equipment (cash registers, electronic calculators, etc.) * office furniture

Renting and leasing of water transport equipment

Activity code 77.34
Includes: - rental and leasing of water transport equipment without operator: * rental of commercial boats and boats. Does not include: - rental of water transport vessels with operator, part. 50 - renting of boats, sailing boats and sports boats for leisure, part. 77.21

Renting and leasing of air transport equipment

Activity code 77.35
Includes: - renting and leasing of unmanned aerial vehicles, as follows: * aircraft * hot air balloons. Does not include: - rental of air traffic equipment with crew, part. 51

Renting and leasing of other machinery, equipment and tangible goods

Activity code 77.39
Includes: - renting and leasing of other machinery and equipment without operator, which are usually used as capital goods: * engine and turbine * machine tools * mining and oilfield equipment * professional radio, television and communication equipment * film production equipment * measuring and control equipment * other scientific, commercial and industrial machines - rental and leasing of equipment for land transport (except motor vehicles) without driver: * motorcycles, caravans, caravans, etc. * railway vehicles - rental of residential and office containers - renting animals (eg herds, racehorses) - renting other containers - pallet rental. Does not include: - bicycle rental, del. 77.21 - rental of machinery and equipment for agriculture and forestry, part. 77.31 - rental of construction machinery and equipment, part. 77.32 - rental of office machinery and equipment, including computers, part. 77.33

Branch 77.4 – Leasing of intellectual property and similar products, copyrighted works and related rights

Leasing of intellectual property and similar products, copyrighted works and related rights

Activity code 77.40
Includes: - leasing of products protected by intellectual property rights (except for copyrighted works such as books or software) - receiving a fee or license fee for use: * patents * stamps * rights for exploitation and exploration of ore deposits * franchise agreements. Does not include: - takeover of rights and publishing, part. 58 and 59 - production, reproduction and distribution of all types of copyrighted works and objects of related rights protected by copyright or related rights (books, software, films), part. 58 and 59 - lease of real estate, part. 68.20 - lease of material goods, part. 77.1-77.3
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