ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 52.10.10— Magazzinaggio e deposito non refrigerato(diviso in più codici)
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 E ATTIVITÀ DI SUPPORTO AI TRASPORTI
- 52.10Magazzinaggio e custodia
- 52.10.10Magazzini di custodia e deposito per conto terzi
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.