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
- 41.00.00Costruzione di edifici residenziali e non residenziali
Description
- construction of all types of buildings:
- residential buildings
- buildings for industrial production (e.g. factories, workshops)
- hospital, school and office buildings
- hotel, store, shopping centre and restaurant buildings
- airport buildings
- indoor sports facilities
- parking garages, including underground parking garages
- warehouse buildings
- religious buildings
- erection of prefabricated buildings requiring on-site assembly
- erection of prefabricated greenhouses requiring on-site assembly
- complete remodelling or renovating of existing residential or non-residential buildings involving several specialised construction activities
- construction of air-supported buildings (e.g. air domes)
Exclusion notes
- manufacture of greenhouses predominantly made of wood, see 16.23.09
- manufacture of greenhouses predominantly made of plastics, see 22.24.09
- manufacture of greenhouses predominantly made of metal, see 25.11.00
Excluded from class 41.00:
- manufacture of greenhouses predominantly made of wood, see 16.23
- manufacture of greenhouses predominantly made of plastics, see 22.24
- manufacture of greenhouses predominantly made of metal, see 25.11
- construction of industrial facilities, except buildings, see 42.99
- development of building projects, for later sale, see 68.12
- architectural and engineering activities, see 71.1
- project management for construction, see 71.1
Frequently asked questions
I build houses and industrial units on a turnkey basis — do I use 41.00.00 or a specialist construction code?
Yes, 41.00.00 when you are delivering the complete building, residential or industrial. The distinguishing factor is that you handle the entire construction of the structure, not a single trade. If instead you only do brickwork on other contractors' sites, you fall under 43.99.01, and finishing trades such as plastering or flooring sit within codes 43.3 to 43.9.
Full renovation of an apartment involving multiple trades at once — is it 41.00.00?
Usually yes, if the renovation is complete or a comprehensive refurbishment that combines several specialist trades on an existing building. The field activities explicitly say so. When you are working on a single trade — for example only partition walls or only plastering — you drop down to the corresponding specialist code in division 43, not 41.00.00.
I assemble prefabricated buildings and prefabricated greenhouses on site — does it fall here or under manufacturing?
Yes, on-site assembly of prefabricated buildings and installation of prefabricated greenhouses fall under 41.00.00, because it is on-site construction activity. Manufacturing of greenhouses, on the other hand, is classified elsewhere depending on material: timber in 16.23.09, plastics in 22.24.09, metal in 25.11.00. What matters here is that you are building, not producing the components.
I buy land, build apartment blocks on it, then sell them — is it construction or property development?
It depends on what you actually invoice for. If your activity is physically constructing the building, it is 41.00.00. If instead you promote and develop the real estate project for resale without doing the construction work yourself, it is property development under 68.12.00. Many businesses operate both, but the primary code follows the predominant activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 41.20.00— Costruzione di edifici residenziali e non residenziali(diviso in più codici)