ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 42.99.00— Costruzione di altre opere di ingegneria civile n.c.a.(rimappatura complessa)
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
- 42INGEGNERIA CIVILE
- 42.9COSTRUZIONE DI ALTRE OPERE DI INGEGNERIA CIVILE
- 42.99.0Costruzione di altre opere di ingegneria civile n.c.a.
- 42.99.01Lottizzazione dei terreni connessa con l'urbanizzazione
Frequently asked questions
Construction of outdoor sports facilities and non-prefabricated swimming pools: which ATECO code?
42.99.00. Outdoor sports facilities, playing fields and non-prefabricated swimming pools fall under this residual civil engineering code. If the sports facility is indoors, it is a building and belongs in 41.00.00.
I build structures for refineries and chemical plants without the building itself: do I fall here?
Yes. Structures for industrial plants excluding buildings — such as mining plants, refineries, chemical plants and grain silos — belong in 42.99.00. The building part of an industrial plant is instead 41.00.00. The code separates the process structure from the built structure.
I carry out land improvement works: is it 42.99.00 or a real estate code?
42.99.00 when you physically carry out the land improvement works. Simple land subdivision without infrastructure is 68.11.00, while subdividing and developing land for resale is 68.12.00. The key distinction is whether you build or merely buy and sell.