ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 43.22.02— Installazione di impianti di depurazione per piscine(corrispondenza diretta)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
Calculate your taxes
Classification
- FCOSTRUZIONI
- 43LAVORI DI COSTRUZIONE SPECIALIZZATI
- 43.2INSTALLAZIONE DI IMPIANTI ELETTRICI, IDRAULICI ED ALTRI LAVORI DI COSTRUZIONE E INSTALLAZIONE
- 43.22Installazione di impianti idraulici, di riscaldamento e di condizionamento dell'aria
- 43.22.0Installazione di impianti idraulici, di riscaldamento e di condizionamento dell'aria (inclusa manutenzione e riparazione)
- 43.22.04Installazione di impianti di depurazione per piscine (inclusa manutenzione e riparazione)
Frequently asked questions
I install automatic irrigation systems for private gardens — is that ATECO code 43.22.04?
Yes. The installation, repair, and maintenance of irrigation systems for gardens is exactly 43.22.04. Large-scale canal irrigation systems for agriculture are a different matter — those are public utility fluid-transport works, classified under 42.21.00. This code is for garden irrigation; that one is for hydraulic infrastructure works.
What is the difference between garden irrigation and a building's plumbing installation?
The distinction lies in the object. 43.22.04 covers garden irrigation systems; water supply pipes, drainage, and sanitary fittings inside a building fall under 43.22.05. The dedicated irrigation code exists to separate outdoor green-area systems from indoor building plumbing.
I do both garden irrigation and pool water treatment — can I use just one code?
No, they are two separate entries within group 43.22. Garden irrigation is 43.22.04; pool water treatment is 43.22.02. Businesses that handle both aspects of outdoor installations often register multiple codes.