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
- 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
- 38.21.20Recupero dei materiali da rifiuti metallici
Description
- mechanical crushing and shredding of metal waste (e.g. from used cars, washing machines or motorcycles)
- mechanical reduction of large iron pieces (e.g. railway wagons)
- recovery of iron from clinker
- reclaiming metals out of photographic waste (e.g. fixer solution or photographic films and paper)
- processing (ageing, cleaning, sorting) of incineration bottom ash into secondary raw materials (metals, aggregates)
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 shred and sort scrap metal from cars and household appliances — is that 38.21.20?
Yes. The mechanical crushing and shredding of metal waste to produce secondary raw materials is 38.21.20, including the recovery of metals from heavy incineration ash. The dismantling of the vehicle that precedes this phase is instead 38.21.12.
I process mixed plastic and metal waste to recover materials — is that 38.21.20 or 38.21.30?
I extract metals from heavy incineration ash to resell — is that 38.21.20?
Yes. The transformation of heavy incineration ash into secondary raw materials such as metals and aggregates is listed among the activities of 38.21.20, as is the recovery of metals from photographic waste. What matters is that the output is recovered metal. If instead you recover aggregates for construction from the ash with no metal content, that residual activity falls under 38.21.40.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 38.32.10— Recupero e preparazione per il riciclaggio di cascami e rottami metallici(corrispondenza diretta)