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
- 39.00.09Attività di risanamento e altri servizi di gestione dei rifiuti n.c.a.
Description
- decontamination of soils and groundwater at the place of pollution, either in situ or ex situ, using, e.g. mechanical, chemical or biological methods
- decontamination of industrial plants or sites, including nuclear plants and sites
- decontamination and cleaning up of surface water following accidental pollution (e.g. through collection of pollutants or through application of chemicals)
- cleaning up oil spills and other pollutions on land, in surface water, in ocean and seas, including coastal areas
- clearing of landmines etc., including detonation at the site
- other specialised pollution-control activities
- carbon capture activities
- remediation of mining sites
- site remediation containment, control and monitoring services
Exclusion notes
- waste trade activities as agents, see 46.18.91
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 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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 39.00.09— Altre attività di risanamento e altri servizi di gestione dei rifiuti(rimappatura complessa)