ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 38.21.40— Recupero dei materiali da altri rifiuti(unito da più codici)
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; RETI FOGNARIE, ATTIVITÀ DI GESTIONE DEI RIFIUTI E RISANAMENTO
- 38ATTIVITÀ DI RACCOLTA, TRATTAMENTO E SMALTIMENTO DEI RIFIUTI; RECUPERO DEI MATERIALI
- 38.3RECUPERO DEI MATERIALI
- 38.32Recupero e cernita di materiali
- 38.32.30Recupero e preparazione per il riciclaggio dei rifiuti solidi urbani, industriali e biomasse
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.