ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 72.10.29— Ricerca e sviluppo sperimentale nel campo delle altre scienze naturali e dell'ingegneria n.c.a.(diviso in più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- MATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 72RICERCA SCIENTIFICA E SVILUPPO
- 72.1RICERCA E SVILUPPO SPERIMENTALE NEL CAMPO DELLE SCIENZE NATURALI E DELL'INGEGNERIA
- 72.19.0Altre attività di ricerca e sviluppo sperimentale nel campo delle scienze naturali e dell'ingegneria
- 72.19.09Ricerca e sviluppo sperimentale nel campo delle altre scienze naturali e dell'ingegneria
Frequently asked questions
I do R&D in engineering and applied sciences but don't fit any specific category — is ATECO code 72.10.29 the right one?
Yes, 72.10.29 is the catch-all for R&D in natural sciences and engineering that has no dedicated code: engineering, technology, medical sciences, agricultural, forestry and fishing sciences, and predominantly interdisciplinary research. If the field is biotechnology or geology, dedicated codes exist such as 72.10.10.
Research in software and technology: does it fall under 72.10.29 or under IT activities?
It depends. If you are conducting genuine experimental R&D that generates new knowledge in engineering and technology, it belongs in 72.10.29. Custom software development and programming are a separate matter and follow division 62, for example 62.10.00. The distinction is research versus applied service.
My research spans multiple natural sciences at once: do I use 72.10.29 or pick a single code?
72.10.29 is designed precisely for interdisciplinary research that is primarily natural-science and engineering in nature, so it is the right choice when no single discipline dominates with a dedicated code. If the heaviest component is clearly biotech or geological, the specific code is preferable to the general one.