ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 52.21.20— Gestione e manutenzione di strade(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
- HTRASPORTO E MAGAZZINAGGIO
- 52MAGAZZINAGGIO E ATTIVITÀ DI SUPPORTO AI TRASPORTI
- 52.2ATTIVITÀ DI SUPPORTO AI TRASPORTI
- 52.21Attività dei servizi connessi ai trasporti terrestri
- 52.21.20Gestione di strade, ponti, gallerie
Frequently asked questions
I manage roads, bridges, and tunnels including winter maintenance: code 52.21.20 or a construction code?
It's 52.21.20. The management of roads, bridges, and tunnels, including winter maintenance, falls under support activities for land transport. The actual construction of roads is classified under construction, in division 42.
I collect motorway tolls: does this fall under 52.21.20 or is it a separate activity?
It falls under 52.21.20. Toll-collection services are explicitly listed under this heading, alongside the management of the road network. For paid parking, see 52.21.50.
I carry out snow clearance and winter maintenance on concessionary roads: is it always 52.21.20?
Yes, if it forms part of the road-management contract. Winter maintenance connected to the operation of roads, bridges, and tunnels falls under 52.21.20. If your work is towing and roadside assistance for broken-down vehicles, the code becomes 52.21.60.