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
- 43Lavori di costruzione specializzati
- 43.1Demolizione e preparazione del cantiere edile
- 43.11.00Demolizione
Description
- demolition, dismantling or wrecking of buildings and other structures
Frequently asked questions
I demolish buildings and warehouses: ATECO code 43.11.00 alone or do I also need a site-clearance code?
43.11.00 for the demolition or dismantling of buildings and other structures. This covers the teardown alone. Site clearance and earthworks that follow are a separate code, 43.12.09. Many contractors hold both codes, but they are distinct activities.
I carry out controlled demolitions using explosives: does this fall under 43.11.00?
Yes, demolition remains 43.11.00 regardless of the technique used. Note however that blasting as part of earthworks and site excavation is classified under 43.12.09. What matters for the building being demolished is that you are tearing it down, not how.
Demolition followed by reconstruction of the same building: one code or two?
They are two separate activities. The teardown is 43.11.00; the full reconstruction of the building is 41.00.00. The primary code follows the company's predominant activity, and firms doing both often register multiple codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.11.00— Demolizione(corrispondenza diretta)