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
- 43.2Installazione di impianti elettrici, idraulici e altri lavori di installazione edili
- 43.22.0Installazione di impianti idraulici, di riscaldamento e di condizionamento dell'aria
- 43.22.02Installazione di impianti di depurazione per piscine
Description
- installation, repair and maintenance of pool filter systems
Exclusion notes
Excluded from class 43.22:
- installation, repair and mainenance of fire alarms, see 43.21
- installation of electric baseboard heating, see 43.21
- camera inspections in air ducts, water and gas pipes, and other liquids without repair or installation, see 71.20
Frequently asked questions
I install and maintain filtration and water treatment systems for swimming pools — is that ATECO code 43.22.02?
Yes. The installation, repair, and maintenance of water treatment systems for swimming pools is exactly 43.22.02. It is a dedicated code within the plumbing and heating group. Building a masonry (non-prefabricated) swimming pool structure is a separate activity, classified under 42.99.00.
What is the difference between a pool water treatment system and a building's plumbing installation?
The distinction lies in the object of the installation. 43.22.02 is specific to pool water treatment; water supply pipes, drainage, and sanitary fittings in a building fall under 43.22.05. The dedicated pool code exists to separate water treatment from general building plumbing.
I install both the pool treatment system and the garden irrigation around it — one code or two?
Two separate codes. Pool water treatment is 43.22.02; garden irrigation is 43.22.04. They are distinct specialised activities, even if you often work for the same client.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.22.04— Installazione di impianti di depurazione per piscine (inclusa manutenzione e riparazione)(corrispondenza diretta)