Tax Democracy

ATECO code 52.21.90

Other service activities incidental to land transport n.e.c.

ALTRE ATTIVITÀ CONNESSE AI TRASPORTI TERRESTRI N.C.A.

ATECO code52.21.90

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 52.32.00Attività di servizi di intermediazione per il trasporto di passeggeri(diviso in più codici)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • HTRASPORTO E MAGAZZINAGGIO
  • 52MAGAZZINAGGIO E ATTIVITÀ DI SUPPORTO AI TRASPORTI
  • 52.2ATTIVITÀ DI SUPPORTO AI TRASPORTI
  • 52.21Attività dei servizi connessi ai trasporti terrestri
  • 52.21.90Altre attività connesse ai trasporti terrestri n.c.a.

Frequently asked questions

I liquefy and regasify gas for road transport, outside the extraction site: is the code 52.21.90 or the one for water transport?
It is 52.21.90. The liquefaction and regasification of natural gas for the purpose of land transport, carried out outside the extraction site, falls here. If the same processing is intended for maritime or inland waterway transport, the correct code becomes 52.22.01.
I carry out regasification inside the gas extraction site: does it still fall under 52.21.90?
No. Code 52.21.90 applies only when the processing takes place outside the extraction site. If it occurs within the extraction site, the activity is linked to gas extraction, i.e. 06.20.00.
The gas I liquefy is then transported by road tanker: which code covers the actual transport?
Road transport is a separate activity. Liquefaction for land transport is 52.21.90; the road haulage of goods by tanker truck is 49.41.00.

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