ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 01.25.00— Coltivazione di altri alberi da frutto, frutti di bosco e frutta in guscio(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
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01COLTIVAZIONI AGRICOLE E PRODUZIONE DI PRODOTTI ANIMALI, CACCIA E SERVIZI CONNESSI
- 01.2COLTIVAZIONE DI COLTURE PERMANENTI
- 01.25Coltivazione di altri alberi da frutta, frutti di bosco e in guscio
- 01.25.00Coltivazione di altri alberi da frutta, frutti di bosco e frutta in guscio
Frequently asked questions
I grow blueberries and raspberries: ATECO code 01.25.00 or do I fall under stone fruits 01.24.00?
01.25.00. Berries and soft fruit — blueberries, raspberries, currants, strawberries, gooseberries, kiwi — belong here, together with nuts. Pome fruits and stone fruits such as apples, peaches, and cherries have their own heading at 01.24.00. Small berries stay in this heading.
Walnuts, hazelnuts, and chestnuts: do they go in 01.25.00 or among oil-bearing fruits 01.26.00?
In 01.25.00. Edible nuts in the shell — walnuts, hazelnuts, almonds, chestnuts, pistachios, pine nuts — are included in this heading. Oil-bearing fruits destined for oil production, such as olives and coconuts, fall instead under 01.26.00. What matters here is that the nuts are intended for consumption.
I grow strawberries under a tunnel: does the code change compared to open-field growing, as it does for vegetables?
No. Strawberries are berries and stay in 01.25.00 whether grown in the field or under a tunnel. The distinction between open-field and protected growing applies to vegetables 01.13.11 and flowers, not to soft fruit. For berries, the species matters — not whether you cover them with a tunnel.
I shell, roast, and package my hazelnuts to sell them: do I stay on 01.25.00?
Not for that processing. Growing and harvesting walnuts, hazelnuts, and almonds is 01.25.00; shelling, roasting, and packaging nuts as a finished product is food processing, falling under 10.39.00. The agricultural code goes up to harvesting the shell; further processing moves to a different activity.