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
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.21Servizi di supporto al trasporto terrestre
- 52.21.60Attività di traino e soccorso stradale
Description
- towing and roadside assistance
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.21:
- liquefaction of natural gas for transport purposes, done at the mine site, see 09.10
- regasification of natural gas for distribution through mains, see 35.21
- repair of roads, see division 42
- cargo handling, see 52.24
- moving cargos on industrial sites, typically with transport equipment that is not suitable for use on roads open to public traffic, see 52.24
Frequently asked questions
I provide roadside assistance and vehicle recovery with a tow truck: is the code 52.21.60 or road freight transport?
It is 52.21.60. Towing and roadside assistance for vehicles have a dedicated entry among the support services for land transport. Transporting cars as cargo — for example, loading new vehicles onto a car transporter — falls under 49.41.00 instead.
I tow a broken-down car to a garage with my tow truck: does this fall under 52.21.60 or vehicle transport?
It falls under 52.21.60. Recovering a stranded vehicle and towing it is roadside assistance. When car transport is a planned logistics service — not a rescue operation — the code becomes freight transport 49.41.00.
In addition to breakdown recovery, I store damaged vehicles in a yard while they await collection: do I need a separate storage code?
It depends on how significant the storage activity is. Towing and roadside assistance remain under 52.21.60; if keeping vehicles becomes a substantial activity in its own right, look at car park and garage management 52.21.50.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.21.60— Attività di traino e soccorso stradale(corrispondenza diretta)