ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 88.10.00— Attività di assistenza sociale non residenziale per anziani o persone con disabilità(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
- 88ASSISTENZA SOCIALE NON RESIDENZIALE
- 88.10.00Assistenza sociale non residenziale per anziani e disabili
Frequently asked questions
Home care for the elderly or disabled: is 88.10.00 the right code?
Yes, if the service sold is non-residential social assistance, including at-home visits, companionship, help with daily activities, or caregiver services. If a family directly employs domestic staff, the relevant code is not this one but 97.00.90.
Does a day centre for adults with disabilities fall under 88.10.00?
Yes, if it provides non-residential daytime care for the elderly or adults with disabilities. If the user lives in the facility and the service is residential, the comparison shifts to 87.30.00.
I provide rehabilitation and social reintegration for people with physical disabilities: 88.10.00 or a healthcare code?
88.10.00 applies when the rehabilitation is social in nature and any educational component remains marginal. If you also provide independent nursing services as part of that pathway, the code for those services is 86.94.01.