ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 52.24.10— Movimentazione merci relativa a trasporti aerei(corrispondenza diretta)
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 E ATTIVITÀ DI SUPPORTO AI TRASPORTI
- 52.2ATTIVITÀ DI SUPPORTO AI TRASPORTI
- 52.24Movimentazione merci
- 52.24.10Movimento merci relativo a trasporti aerei
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.