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
- 42Ingegneria civile
- 42.1Costruzione di strade e linee ferroviarie
- 42.13.00Costruzione di ponti e gallerie
Description
- construction of bridges (e.g. for elevated motorways and railways)
- construction of tunnels, including those for motorways and railways
Exclusion notes
Excluded from class 42.13:
- construction of railways, see 42.12
- installation of lighting and electrical signals, see 43.21
- project management for construction, see 71.1
- engineering activities, see 71.12
Frequently asked questions
Construction of motorway bridges and viaducts — 42.13.00 or 42.11.00 for the road?
42.13.00. The bridge, even when it serves a motorway or an elevated railway line, is classified as a standalone structure. The road running over it, with its carriageway, is 42.11.00. If the contract includes both, the primary code follows the predominant work: see 42.11.00.
Excavation of a road tunnel — does it fall here or under site preparation and earthworks?
Here, under 42.13.00. The construction of tunnels, including those for motorways and railways, is an explicit entry in this code. General site excavation and earthworks for a construction site are different and fall under 43.12.09. A tunnel is a complete engineering structure, whereas there you are simply moving earth.
I build tunnels and bridges for metro lines — does the code change compared to a mainline railway?
No, the tunnel or bridge remains 42.13.00 even when it houses a metro line. Laying the tracks inside the tunnel is, however, a separate activity — railway line construction under 42.12.00. What counts is the structure you are building, not the mode of transport that will use it.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 42.13.00— Costruzione di ponti e gallerie(corrispondenza diretta)