Tax Democracy

ATECO code 43.39.09

Other building completion and finishing work n.e.c.

ALTRI LAVORI DI COMPLETAMENTO E DI FINITURA DEGLI EDIFICI N.C.A.

ATECO code43.39.09

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 43.35.00Altri lavori di completamento e finitura degli edifici(rimappatura complessa)

Recommended INPS scheme:

ARTIGIANI

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

86%

Classification

  • FCOSTRUZIONI
  • 43LAVORI DI COSTRUZIONE SPECIALIZZATI
  • 43.3COMPLETAMENTO E FINITURA DI EDIFICI
  • 43.39.0Altri lavori di completamento e di finitura degli edifici
  • 43.39.09Altri lavori di completamento e di finitura degli edifici n.c.a.

Frequently asked questions

I install curtain walls, external cladding and safes — what code do I need?
Yes, this is the one. The installation of prefabricated metal panels, steel profiles, external wall cladding, curtain walls, floor screeds, and the fitting of safes and strongrooms all fall under 43.35.00 — the residual finishing code. If the external cladding is an insulation render system, that is insulation work under 43.23.00. Tiling and parquet laying belong in 43.33.00.
I have a finishing job that doesn't fit any other 43.3 code — where does it go?
Usually here. 43.35.00 covers other building completion and finishing work n.e.c. — finishing activities that have no dedicated entry elsewhere. Before using it, it is worth checking the specific codes: plasterboard in 43.31.01 and painting in 43.34.01 take precedence when the work matches.
I lay floor screeds and underlays — this code or the floor-covering one?
Yes, screeds go here. The construction of floor screeds and underlays is explicitly listed under 43.35.00. The floor covering that goes on top — tiles, parquet or resin — is a separate activity under 43.33.00. The dividing line is simple: the base layer belongs here; the visible surface belongs there.

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