ATECO Codes — Specialised construction activities
Division 43 covers specialised construction activities: demolition, excavation, installation of electrical, plumbing and heating systems, solar panel fitting, and completion and finishing works. These activities are almost always of an artisan nature, carried out as sub-contractors or directly for the end client. From a tax perspective, almost all these codes carry a profitability coefficient of 86% under the flat-rate regime and require registration with the INPS Artisan Management scheme as well as with the Chamber of Commerce.
- ATECO 2025 codes
- 36
- Flat-rate eligible
- 36 of 36
- Profitability coefficient
- 86%
- Prevalent INPS scheme
- Artigiani
43.11.00DemolitionFlat-rate86%43.12.01Site preparation for archaeological excavationsFlat-rate86%43.12.09Other site preparation activitiesFlat-rate86%43.13.00Test drilling and boringFlat-rate86%43.21.01Installation of lighting and photovoltaic systems in buildingsFlat-rate86%43.21.02Installation of telecommunications cabling and other networksFlat-rate86%43.21.03Installation of street lighting and airport runway lighting systemsFlat-rate86%43.21.04Installation of illuminated signs and festive lightingFlat-rate86%43.21.05Installation of votive and cemetery electrical lighting systemsFlat-rate86%43.22.01Installation of geothermal systemsFlat-rate86%43.22.02Installation of swimming pool water treatment systemsFlat-rate86%43.22.03Installation of fire suppression systemsFlat-rate86%43.22.04Installation of garden irrigation systemsFlat-rate86%43.22.05Installation of other plumbing and heating systemsFlat-rate86%43.22.06Installation of gas distribution systemsFlat-rate86%43.22.07Installation of heating and air-conditioning systemsFlat-rate86%43.23.00Installation of insulation systemsFlat-rate86%43.24.01Installation of lifts and escalatorsFlat-rate86%43.24.02Installation of non-electric signsFlat-rate86%43.24.09Other building installation work n.e.c.Flat-rate86%43.31.01Drywall installationFlat-rate86%43.31.02Other plastering workFlat-rate86%43.32.01Installation of security doorsFlat-rate86%43.32.02Installation of non-security doors, windows, fitted furniture, suspended ceilings, partition walls and similarFlat-rate86%43.33.00Floor and wall coveringFlat-rate86%43.34.01PaintingFlat-rate86%43.34.02GlazingFlat-rate86%43.35.00Other building completion and finishing workFlat-rate86%43.41.00Roofing activitiesFlat-rate86%43.42.00Other specialised construction activities for buildingsFlat-rate86%43.50.00Specialised construction activities for civil engineeringFlat-rate86%43.60.00Intermediation service activities for specialised construction servicesFlat-rate86%43.91.00BricklayingFlat-rate86%43.99.01Rental of cranes and other construction equipment with operatorFlat-rate86%43.99.02Works on historical and archaeological sites and buildingsFlat-rate86%43.99.09Other miscellaneous specialised construction activities n.e.c.Flat-rate86%
Frequently asked questions
What is the profitability coefficient for division 43 ATECO codes under the flat-rate regime?
For specialised construction works the profitability coefficient is 86%. This means that on €30,000 of fees the taxable base is €25,800, while the remaining 14% is recognised as notional costs and is not taxed. On that taxable base, net of INPS contributions, the substitute tax of 15% applies (5% for the first five years if the conditions are met). You can calculate the taxes by entering your projected fees.
Which INPS scheme does an electrician or plumber register with?
Electricians, plumbers, bricklayers and installers are classified as artisans, so registration is with the INPS Artisan Management scheme, together with registration at the Chamber of Commerce. Fixed contributions for 2025 amount to around €4,460 per year and are due regardless of revenue; above the minimum threshold, the percentage share on income above it is also payable.
Can I reduce INPS contributions if I open a VAT number in construction under the flat-rate regime?
Yes. Anyone registered under the flat-rate regime and with the INPS Artisan Management scheme can request a 35% reduction on both fixed and variable contributions. The application must be submitted through the Artisan and Trader Social Security Portal by 28 February if you are already active, or within 30 days of registration for new registrations. Bear in mind that paying less also reduces the pension contribution credits accrued.