ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 87.99.00— Altre attività di assistenza residenziale n.c.a.(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- QSANITÀ E ASSISTENZA SOCIALE
- 87SERVIZI DI ASSISTENZA SOCIALE RESIDENZIALE
- 87.90.00Altre strutture di assistenza sociale residenziale
Frequently asked questions
Does a shelter for minors or homeless persons fall under 87.99.00?
Yes, when the activity is continuous residential social care and does not fall within the more specific codes for nursing care, addiction, mental health, elderly care, or physical disabilities. The deciding factor is whether the service is residential.
Can an addiction facility use 87.99.00?
Better not, if the facility is designed for residential treatment of addiction or mental health problems. In that case the specific code is 87.20.00.
Does a protected family home for minors under criminal justice measures fall under 87.99.00?
Yes, the category lists family homes for people with social difficulties and facilities for minors in the criminal justice system, where accommodation is continuous and medical care is not the central element. If the accommodation is instead for minors with mental health conditions or addictions requiring treatment, see 87.20.00.
I run a daytime centre for vulnerable people, with no overnight beds: still 87.99.00?
No, there is no overnight accommodation, which is what holds this code together. If the service is day-based or community-based, with no residential component, the closest comparison is 88.99.09.