ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 38.21.30— Recupero dei materiali da rifiuti plastici(rimappatura complessa)
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
- 38.32.20Recupero e preparazione per il riciclaggio di materiale plastico per produzione di materie prime plastiche, resine sintetiche
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.