Tax Democracy

ATECO code 38.32

Landfill disposal or permanent storage

CONFERIMENTO IN DISCARICA O STOCCAGGIO PERMANENTE

ATECO code38.32

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
  • 38Attività di raccolta, recupero e smaltimento dei rifiuti
  • 38.3Smaltimento dei rifiuti senza recupero
  • 38.32Conferimento in discarica o stoccaggio permanente

Description

Notes from sub-category 38.32.00:

  • operation of landfills for the disposal of waste
  • treatment of organic waste for landfilling or permanent storage
  • disposal of hazardous waste from dismantling of wrecks, e.g. refrigerators
  • disposal of by-products of animal origin in landfills
  • permanent underground storage of waste in a deep geological cavity (e.g. in salt or potassium mines)
  • storage of captured carbon dioxide

Exclusion notes

  • operation of facilities where waste is unloaded for further transport, see 38.1
  • operation of facilities where recoverable materials are sorted, see 38.21
  • decontamination, cleaning up land, water and toxic material abatement, see 39.00

Excluded from division 38:

  • wholesale of waste, see division 46

Excluded from group 38.3:

  • treatment and disposal of wastewater, see 37.00
  • waste recovery, see 38.2

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now