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
- 52.21.20Gestione e manutenzione di strade
Description
- activities related to road transport of passengers, animals or freight:
- operation of roads, bridges and tunnels, including activities of winter maintenance
- toll collection services
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 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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.21.20— Gestione di strade, ponti, gallerie(corrispondenza diretta)