Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.21Servizi di supporto al trasporto terrestre
- 52.21.10Gestione di infrastrutture ferroviarie
Description
- activities related to rail transport of passengers, animals or freight:
- operation of terminal facilities, e.g. railway stations
- operation of railway infrastructure and rail-related facilities, cargo terminals, technical back-up points, railway stops for fuel
- switching and shunting
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.21:
- liquefaction of natural gas for transport purposes, done at the mine site, see 09.10
- regasification of natural gas for distribution through mains, see 35.21
- repair of roads, see division 42
- cargo handling, see 52.24
- moving cargos on industrial sites, typically with transport equipment that is not suitable for use on roads open to public traffic, see 52.24
Frequently asked questions
I manage railway stations and the track network: code 52.21.10 or the rail freight transport code?
It's 52.21.10. The operation of railway infrastructure — stations, freight yards, and shunting and marshalling activities — falls here. If you actually move goods on trains, the code is 49.20.00.
I carry out shunting and marshalling of wagons in a freight yard: is that 52.21.10 or a freight-handling service?
It's 52.21.10. Shunting and marshalling are ancillary rail transport activities listed under this heading. The physical loading and handling of goods in connection with train transport falls under 52.24.30.
I operate a rail terminal for fuelling and technical layovers: does this fall under 52.21.10?
Yes. The operation of railway yards for fuelling and technical layover areas is listed under 52.21.10. For freight movement centres such as inland freight terminals (interporti), see 52.21.40.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.21.10— Gestione di infrastrutture ferroviarie(corrispondenza diretta)