ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 43.99.01— Noleggio di gru e altre attrezzature edili con operatore(corrispondenza diretta)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- FCOSTRUZIONI
- 43LAVORI DI COSTRUZIONE SPECIALIZZATI
- 43.9ALTRI LAVORI SPECIALIZZATI DI COSTRUZIONE
- 43.99.0Altri lavori specializzati di costruzione n.c.a.
- 43.99.02Noleggio di gru ed altre attrezzature con operatore per la costruzione o la demolizione
Frequently asked questions
I renovate historic buildings and archaeological sites — this code or cultural heritage restoration?
It depends on the type of intervention. Renewal, renovation, reconstruction and modernisation of historic and archaeological sites and buildings fall under this code: 43.99.02. Conservation and true restoration of cultural heritage — and the restoration of historic buildings as listed heritage assets — are excluded here and fall under 91.30.01. The dividing line is between construction work and the conservation restoration of the heritage asset.
I am carrying out construction work on a listed building but it is not conservation restoration — does this code apply?
Yes, usually here. When the intervention on a historic building is construction in nature — renovation, reconstruction or modernisation — stay under 43.99.02. As soon as it becomes conservation and restoration of the heritage asset, including the historic building as such, the activity moves to 91.30.01.
I am a bricklayer rebuilding stone walls in a historic village — this code or ordinary masonry?
It depends on how the intervention is classified. When the work constitutes the renewal or reconstruction of a historic site or building as a whole, stay under 43.99.02. If, however, you are simply carrying out masonry work — laying blocks and stones — on an ordinary building, the activity is the standard one under 43.91.00. What matters is whether the structure is classified as historic or archaeological.