ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 42.11.00— Costruzione di strade e autostrade(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%
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Classification
- FCOSTRUZIONI
- 42INGEGNERIA CIVILE
- 42.1COSTRUZIONE DI STRADE E FERROVIE
- 42.11Costruzione di strade e autostrade
- 42.11.00Costruzione di strade, autostrade e piste aeroportuali
Frequently asked questions
Road asphalting and surfacing — code 42.11.00 or one of the specialist codes in division 43?
Yes, 42.11.00. Surface works such as the paving of roads, motorways or bridges with asphalt, concrete or stone fall here because they form part of road construction. Subgrade preparation and earthworks that precede them are instead under 43.12.09.
I build cycle paths and mountain-bike trails — do they fall under 42.11.00?
Yes. The field activities includes both paved cycle paths and mountain-bike trails on rough, unpaved terrain. Airport runway construction also sits here. If instead you are installing lighting along the road, that is a separate trade — street lighting installation under 43.21.03.
I build a road and also construct a bridge on the same project — same code or not?
No, the bridge is a separate matter. The construction of bridges and tunnels, including those for motorways and elevated railways, is 42.13.00. Roads and motorways remain 42.11.00. They are two distinct works in the classification, so if the bridge is the predominant activity, the primary code changes: see 42.13.00.