Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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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
- 38.32.00Conferimento in discarica o stoccaggio permanente
Description
- 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
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
Excluded from class 38.32:
- 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
Frequently asked questions
I manage a landfill where waste is deposited — is it 38.32.00?
Yes. The operation of landfills for waste disposal falls under 38.32.00, as does permanent underground storage in deep geological cavities and the storage of captured CO2. If instead the waste is incinerated, the activity is 38.31.00.
I permanently store captured carbon dioxide — is it 38.32.00 or gas storage 35.24.00?
It is 38.32.00. The storage of captured carbon dioxide is listed here because it constitutes permanent disposal. The storage of combustible gas serving the distribution network (natural gas, hydrogen) is instead 35.24.00.
I landfill animal by-products and hazardous materials from scrapped refrigerators — does it still fall under 38.32.00?
Yes. Landfill disposal of animal by-products and hazardous materials arising from the dismantling of carcasses, such as refrigerators, is listed among the activities of 38.32.00. If instead you dispose of waste by injecting pumpable waste into deep wells or releasing it into the sea, the activity is 38.33.00.