ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 86.10.00— Attività ospedaliere(unito da più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- QSANITÀ E ASSISTENZA SOCIALE
- 86ASSISTENZA SANITARIA
- 86.10Servizi ospedalieri
- 86.10.20Ospedali e case di cura specialistici
Frequently asked questions
Private clinic or care home: ATECO code 86.10.00 or specialist medicine 86.22.03?
86.10.00 when the facility admits and treats patients with hospital-level services, including inpatient stays. If instead you deliver specialist outpatient procedures at clinics and centres without hospital admission, the classification is 86.22.03. Inpatient hospitalisation is the deciding factor.
General practice surgery: does it fall under 86.10.00 or 86.21.00?
No, general medical practice has its own code, 86.21.00. 86.10.00 covers hospital facilities that admit and treat patients, not a GP's surgery.
Diagnostic imaging centre inside a hospital: is it always 86.10.00?
Usually not if the standalone activity is diagnostic imaging. Medical imaging has its own code, 86.91.01. 86.10.00 covers the full range of inpatient hospital care services, not a single diagnostic service delivered independently.