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
- EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 38Attività di raccolta, recupero e smaltimento dei rifiuti
- 38.2Recupero dei rifiuti
- 38.21Recupero dei materiali
- 38.21.40Recupero dei materiali da altri rifiuti
Description
- crushing, cleaning and sorting of glass
- crushing, cleaning and sorting of other waste (e.g. demolition waste to obtain secondary raw materials)
- processing of food, beverage and tobacco waste and residual substances into secondary raw materials
- recovery of waste oil, processing of used cooking oils and fats into secondary raw materials
- extraction of silver from waste chemicals, other than by electrolytic refining
- recovery of phosphorus from the incineration of sewage sludge
- recovery of textile and clothing products by mechanical, thermal or chemical processes
- production of waste compost
- production of biogas from waste, not for the purpose of gas or energy supply
- composite materials recovery
Exclusion notes
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from group 38.2:
- treatment and disposal of wastewater, see 37.00
- waste disposal without recovery, see 38.3
Excluded from class 38.21:
- manufacture of new final products from secondary raw materials whether or not self-manufactured (e.g. spinning yarn from garnetted stock, making pulp from paper waste, retreading tyres or the production of metal from metal scrap), see corresponding classes in section C
- reprocessing of nuclear fuels, see 20.13
- remelting of plastics to produce granulates or compounds, see 20.16
- remelting ferrous waste and scrap, see 24.10
- production of biogas from waste for gas supply, see 35.21
- energy recovery during waste thermal treatment, see 38.22
- disposal of waste without recovery and treatment prior to disposal, see 38.3
- disposal of hazardous waste from dismantling of wrecks, e.g. refrigerators, see 38.32
- wholesale of recoverable materials, see 46.87
- wholesale of metal and non-metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods, e.g. cars in order to obtain reusable parts, packing and repacking, storage and delivery, but without a transformation process; additionally, the purchased and sold waste has a remaining value, see 46.87
Frequently asked questions
I crush and sort glass and construction rubble to produce aggregates — is that 38.21.40?
Yes. The crushing, cleaning and sorting of glass and construction and demolition debris to obtain secondary raw materials falls under 38.21.40, the residual recovery code for materials other than metals and plastics. For metals, use 38.21.20.
I produce compost from organic waste — is that 38.21.40 or landfill?
It's 38.21.40. The production of compost from waste is listed among the code's activities, as is the recovery of used oils and cooking fats. If, however, the organic waste is treated for landfilling or permanent storage, the activity is 38.32.00.
I recover used clothing and textiles through mechanical processes to turn them into secondary raw materials — is that 38.21.40?
Yes. The recovery of textile products and clothing through mechanical, thermal or chemical processes is listed among the activities of 38.21.40, as is the recovery of silver from chemical waste. What matters is that you obtain secondary raw materials. Simply collecting used garments from collection bins without processing them is instead 38.11.00.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: