Tax Democracy

ATECO code 38.3

Waste disposal without recovery

SMALTIMENTO DEI RIFIUTI SENZA RECUPERO

ATECO code38.3

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
  • 38Attività di raccolta, recupero e smaltimento dei rifiuti
  • 38.3Smaltimento dei rifiuti senza recupero

Description

Notes from sub-category 38.31.00:

  • disposal and treatment prior to disposal of waste by combustion or thermal treatment without energy recovery

Notes from sub-category 38.32.00:

  • operation of landfills for the disposal of waste
  • treatment of organic waste for landfilling or permanent storage
  • disposal of hazardous waste from dismantling of wrecks, e.g. refrigerators
  • disposal of by-products of animal origin in landfills
  • permanent underground storage of waste in a deep geological cavity (e.g. in salt or potassium mines)
  • storage of captured carbon dioxide

Notes from sub-category 38.33.00:

  • release of liquid waste to seas/oceans or other water bodies, including seabed insertion
  • injection of pumpable discards into wells, salt domes or naturally occurring repositories

Exclusion notes

  • treatment and disposal of wastewater, see 37.00
  • waste recovery, see 38.2

Excluded from division 38:

  • wholesale of waste, see division 46

Excluded from class 38.31:

  • thermal treatment with the resulting production of energy, see 38.22

Excluded from class 38.32:

  • operation of facilities where waste is unloaded for further transport, see 38.1
  • operation of facilities where recoverable materials are sorted, see 38.21
  • decontamination, cleaning up land, water and toxic material abatement, see 39.00

Excluded from class 38.33:

  • operation of facilities where recoverable materials are sorted, see 38.21
  • energy recovery by thermal treatment of waste, see 38.22
  • decontamination, cleaning up land, water and toxic material abatement, see 39.00

Replaces the following ATECO 2007 codes

This 2025 code replaced the codes in force until 31 March 2025:

  • 38.21.09Trattamento e smaltimento di altri rifiuti non pericolosi(rimappatura complessa)
  • 38.22.00Trattamento e smaltimento di rifiuti pericolosi(rimappatura complessa)

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