ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 43.22.06— Installazione di impianti per la distribuzione del gas(corrispondenza diretta)
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 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)
- 43.22.02Installazione di impianti per la distribuzione del gas (inclusa manutenzione e riparazione)
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.