ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 38.21.20— Recupero dei materiali da rifiuti metallici(corrispondenza diretta)
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
- 38.32.10Recupero e preparazione per il riciclaggio di cascami e rottami metallici
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.