Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.10Magazzinaggio e deposito
- 52.10.10Magazzinaggio e deposito non refrigerato
Description
- operation of storage and warehouse facilities for all kinds of goods:
- operation of grain silos
- general merchandise warehouses
- storage tanks, etc.
- warehousing of furniture not part of a removal service
- operation of storage and warehouse facilities for works of art equipped with a controlled microclimate
- storage of goods in foreign trade zones
- activities of storage of physical archives and paper files
- judicial storage of vehicles
Exclusion notes
Excluded from class 52.10:
- storage of electricity, see 35.16
- storage of gaseous fuels for energy supply through a network, see 35.24
- storage of furniture as part of a removal service, see 49.42
- operation of parking facilities for motor vehicles, see 52.21
- winter storage of caravans, ships and boats and storage of aircraft, see 52.21, 52.22, 52.23
- operation of self-storage facilities, see 68.20
- rental of vacant space, see 68.20
Frequently asked questions
I store other companies' goods in an ambient-temperature warehouse: code 52.10.10 or the refrigerated code?
It's 52.10.10. The operation of warehouses and storage facilities for goods of all kinds without a cold chain falls here, including grain silos, general warehouses, and bonded warehouses. If you keep goods in a cold store, the correct code is 52.10.20.
I store furniture in a depository but I don't do removals: does this fall under 52.10.10?
Yes. Operating a furniture depository unconnected to a removal service is explicitly listed under 52.10.10. Where the storage is part of a removal you organise yourself, the activity is 49.42.00.
I archive and store third-party paper records in my warehouse: is this always 52.10.10?
Yes. The filing and storage of paper archives and documents falls under 52.10.10. Court-ordered vehicle impoundment is also here; for paid vehicle parking, see 52.21.50.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.10.10— Magazzini di custodia e deposito per conto terzi(diviso in più codici)