ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 41.00.00— Costruzione di edifici residenziali e non residenziali(diviso in più codici)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
Calculate your taxes
Classification
- FCOSTRUZIONI
- 41COSTRUZIONE DI EDIFICI
- 41.20.00Costruzione di edifici residenziali e non residenziali
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.