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; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 39.00.0Attività di risanamento e altri servizi di gestione dei rifiuti
- 39.00.01Attività di rimozione di amianto, vernici a base di piombo e altri materiali tossici
Description
- asbestos, lead paint and other toxic material abatement
Exclusion notes
Excluded from class 39.00:
- pest control in agriculture, see 01.61
- purification of water for water supply purposes, see 36.00
- collection of refuse in public places, see 38.11
- treatment of waste with recovery, see 38.2
- treatment of waste for disposal, see 38.3
- storage of captured carbon dioxide (CO2), see 38.32
- waste trade activities as agents, see 46.18
- waste trade activities as wholesalers, see 46.87
- civil engineering projects for the rehabilitation of mining sites, see section F
- outdoor sweeping and watering of streets, see 81.23
- snow and ice removal, see 81.23
- cemetery gardening, see 81.30
Frequently asked questions
I remove asbestos from roofs and industrial buildings — is it 39.00.01?
Yes. The removal of asbestos, lead-based paints and other toxic materials has its own dedicated code, 39.00.01. The key activity is the removal of toxic material from the site. The mere collection and transport of the resulting hazardous waste is instead 38.12.00.
Asbestos remediation or general site remediation — 39.00.01 or 39.00.09?
It depends on what you are removing. If the work involves asbestos, lead-based paints or specific toxic materials, use 39.00.01; for broader remediation and decontamination of soil, water and industrial sites, use 39.00.09.
After removing the asbestos I take it to a landfill — does that part still fall under 39.00.01?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 39.00.01— Attività di rimozione di strutture ed elementi in amianto specializzata per l'edilizia(unito da più codici)