Tax Democracy

ATECO code 43.22.05

Installation of irrigation systems for gardens (including maintenance and repair)

INSTALLAZIONE DI IMPIANTI DI IRRIGAZIONE PER GIARDINI (INCLUSA MANUTENZIONE E RIPARAZIONE)

ATECO code43.22.05

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 43.22.04Installazione di impianti di irrigazione per giardini(corrispondenza diretta)

Recommended INPS scheme:

ARTIGIANI

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

86%

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)
  • 43.22.05Installazione di impianti di irrigazione per giardini (inclusa manutenzione e riparazione)

Frequently asked questions

I am a plumber installing hydraulic, sanitary, and pipe systems — is that ATECO code 43.22.05?
Yes. Hydraulic and sanitary installations, water supply and wastewater pipework, drain cleaning and unblocking, and water meter installation all fall under 43.22.05. This is the standard code for plumbers. Geothermal systems, however, have their own separate entry: 43.22.01.
I clean and unblock building drains — does that fall under 43.22.05?
Yes, cleaning and unblocking building drainage pipework is explicitly listed in the activities of 43.22.05. If you build the external public sewer network, however, that is civil engineering work classified under 42.21.00. Scale makes the difference.
I install a water-based fire suppression network — is that 43.22.05 or the fire suppression code?
Fire suppression has its own code, 43.22.03, even when the system uses water. 43.22.05 covers sanitary plumbing, pipework, and water meters. If the work is a sprinkler fire suppression network, choose 43.22.03; if it is sanitary fittings and drainage, stay with 43.22.05.
I install water meters and hydraulic systems — does it all fall under 43.22.05?
Yes, the installation of water meters and hydraulic and sanitary systems falls under 43.22.05. If you also install a pool water treatment system, that goes under a specific code, 43.22.02. General building plumbing stays here.

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