ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 43.91.00— Lavori di muratura(unito da più codici)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- FCOSTRUZIONI
- 43LAVORI DI COSTRUZIONE SPECIALIZZATI
- 43.3COMPLETAMENTO E FINITURA DI EDIFICI
- 43.39.0Altri lavori di completamento e di finitura degli edifici
- 43.39.01Attività non specializzate di lavori edili (muratori)
Frequently asked questions
I build walls in brick, block and stone — this code or the foundations one?
Yes, the laying of bricks, blocks and stones and other masonry work is this code: 43.91.00. Stay here for walls proper. When you move on to foundations, pile driving or structural steelwork for buildings, the activity becomes specialised construction work in 43.42.00. Plastering the walls once they are up is a separate phase, covered by 43.31.02.
Masonry and concrete casting — same code or two different ones?
Usually two. The laying of blocks and stones stays here under 43.91.00; concrete work and casting is listed under other specialised construction work in 43.99.09. The deciding factor is the material: brick and stone here, poured concrete there.
I build new walls but first I demolish the old partitions — does everything go under this code?
Usually not — demolition is a separate activity. The laying of bricks, blocks and stones for new walls stays here under 43.91.00. Demolishing and dismantling existing walls and structures is a separate activity, covered by 43.11.00. Anyone who regularly carries out both demolition and masonry work can hold both codes.