ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 39.00.09— Attività di risanamento e altri servizi di gestione dei rifiuti n.c.a.(rimappatura complessa)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- EFORNITURA DI ACQUA; RETI FOGNARIE, ATTIVITÀ DI GESTIONE DEI RIFIUTI E RISANAMENTO
- 39.00.0Attività di risanamento e altri servizi di gestione dei rifiuti
- 39.00.09Altre attività di risanamento e altri servizi di gestione dei rifiuti
Frequently asked questions
I remediate contaminated soil and groundwater at an industrial site — is it 39.00.09?
Yes. Decontamination of soil and subsoil water, remediation of mining and industrial sites, and response activities after oil spills fall under 39.00.09, together with carbon capture and mine clearance. If the work specifically involves removing asbestos or toxic materials, the code becomes 39.00.01.
I act as a waste broker without taking physical possession — does it fall under 39.00.09?
No. Waste management carried out as a broker without physical possession is excluded from 39.00.09 and belongs in 46.18.91. Code 39.00.09 covers the physical remediation and clean-up operations, not commercial brokerage.
I carry out carbon capture at a facility — is it 39.00.09 or CO2 storage?
The carbon capture activity is listed among the activities of 39.00.09. What counts is that you are capturing the CO2. The permanent storage of already-captured carbon dioxide is instead disposal, code 38.32.00. Capture and final storage are distinct phases with different codes.
I carry out mine clearance and demining of unexploded ordnance on a site — does it fall under 39.00.09?
Yes. Demining activities, including on-site detonation, are listed among the activities of 39.00.09 alongside the remediation of mining sites and pollution control. If the work instead involves the removal of asbestos or lead-based paints, the code becomes 39.00.01.