ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 38.21.11— Smantellamento di carcasse di navi per il recupero dei materiali(corrispondenza diretta)
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; RETI FOGNARIE, ATTIVITÀ DI GESTIONE DEI RIFIUTI E RISANAMENTO
- 38ATTIVITÀ DI RACCOLTA, TRATTAMENTO E SMALTIMENTO DEI RIFIUTI; RECUPERO DEI MATERIALI
- 38.3RECUPERO DEI MATERIALI
- 38.31Demolizione di carcasse e cantieri di demolizione navali
- 38.31.20Cantieri di demolizione navali
Frequently asked questions
I carry out ship breaking to recover steel from the hull — is that 38.21.11?
Yes. The dismantling of ship wrecks for material recovery has its own dedicated code, 38.21.11. If you dismantle other vehicles or equipment (cars, computers, household appliances) instead, the correct code is 38.21.12.
I demolish a ship for scrap — is that 38.21.11 or scrap metal trading?
It is usually 38.21.11 when the activity is the physical dismantling of the hull to recover materials. The subsequent processing of the metal scrap (shredding, sorting) to produce secondary raw materials is instead 38.21.20.
I dismantle ships but also old trains and containers — does it all go under 38.21.11 or do I need another code?
Only ships remain under 38.21.11. The dismantling of railway wagons, containers and other hulks that are not ships falls under 38.21.12. The code is determined by the type of hull you are dismantling, not by the materials you recover — there is a downstream recovery phase for that.