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
- 38.21.30Recupero dei materiali da rifiuti plastici
Description
- sorting and mechanical processing, (e.g. cleaning, grinding) of plastics to produce secondary raw materials
- producing of rubber powder from rubber waste and scrap, including decontamination, division (elimination) of fractions and devulcanising
- reclaiming of rubber
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 grind and clean plastic from separate-collection streams to resell as pellets — is that 38.21.30?
Yes. The sorting and mechanical processing (cleaning, grinding) of plastics to produce secondary raw materials is 38.21.30, and this code also covers the recovery of rubber and the production of rubber powder from waste. For metals, use 38.21.20 instead.
I produce rubber powder from end-of-life tyres — is that 38.21.30 or disposal?
It's 38.21.30. The production of rubber powder from waste and offcuts — involving decontamination and devulcanisation — is listed among the code's activities because it is material recovery. If the rubber is instead incinerated to generate energy, the activity is 38.22.00.
I process plastic together with glass and textiles in a single recovery plant — is 38.21.30 enough?
Usually not. Code 38.21.30 covers recovered plastic and rubber. For glass, textiles, construction debris and composite waste you need the residual recovery code, 38.21.40. When the streams are separate, each recovered material follows its own code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 38.32.20— Recupero e preparazione per il riciclaggio di materiale plastico per produzione di materie prime plastiche, resine sintetiche(rimappatura complessa)