Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.24Movimentazione merci
- 52.24.10Movimentazione merci relativa a trasporti aerei
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.24:
- transport or moving of objects within an industrial plant, on a fee or contract basis, if a public road is used, see 49.41
- operation of terminal facilities, see 52.21, 52.22, 52.23
- intermediation service activities for freight transport, see 52.31
Frequently asked questions
Loading and unloading cargo from aircraft: this code or support activities for air transport?
Yes, the physical loading and unloading of air cargo is exactly 52.24.10. When you manage the terminal building, the apron, or full passenger handling, use 52.23.00, which is broader than cargo handling alone.
Air cargo handling vs. maritime cargo handling: how do I choose the right code?
The deciding factor is the mode of transport the goods are linked to. Cargo arriving or departing by air is 52.24.10; goods on a ship or barge are 52.24.20. Class 52.24 is split by mode of transport.
I also store cargo after unloading: do I need to change code?
Usually yes, if it becomes your main activity: holding goods in a depot is 52.10.10. Code 52.24.10 covers the loading and unloading operation itself, not extended custody.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.24.10— Movimento merci relativo a trasporti aerei(corrispondenza diretta)