ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 38.21.12— Smantellamento di altre carcasse(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- EFORNITURA DI ACQUA; RETI FOGNARIE, ATTIVITÀ DI GESTIONE DEI RIFIUTI E RISANAMENTO
- 38ATTIVITÀ DI RACCOLTA, TRATTAMENTO E SMALTIMENTO DEI RIFIUTI; RECUPERO DEI MATERIALI
- 38.3RECUPERO DEI MATERIALI
- 38.31Demolizione di carcasse e cantieri di demolizione navali
- 38.31.10Demolizione di carcasse
Frequently asked questions
I break down end-of-life vehicles to recover parts — is that 38.21.12?
Yes. The dismantling of hulks of all kinds (cars, computers, televisions and other equipment) for material recovery is 38.21.12. When the metallic parts are then crushed and shredded to produce secondary raw materials, that phase is 38.21.20.
I run a vehicle dismantling business — is that 38.21.12, or does selling used parts count as trade?
It is usually 38.21.12 when the main activity is stripping the vehicle to recover materials. Ship breaking has its own separate code: 38.21.11. The straightforward resale of used parts is a trading activity, not dismantling.
I dismantle end-of-life computers, TVs and household appliances to recover parts — is that 38.21.12?
Yes. The dismantling of equipment such as computers, televisions and household appliances for material recovery is expressly covered by 38.21.12. When you then separate and process the non-metallic materials recovered from the equipment — such as glass and plastics — that becomes a recovery activity, ATECO code 38.21.40.