Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 38Attività di raccolta, recupero e smaltimento dei rifiuti
- 38.2Recupero dei rifiuti
- 38.21Recupero dei materiali
- 38.21.1Smantellamento di carcasse
- 38.21.12Smantellamento di altre carcasse
Description
- dismantling of wrecks of any type (automobiles, computers, televisions and other equipment) for materials recovery
Exclusion notes
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from group 38.2:
- treatment and disposal of wastewater, see 37.00
- waste disposal without recovery, see 38.3
Excluded from class 38.21:
- manufacture of new final products from secondary raw materials whether or not self-manufactured (e.g. spinning yarn from garnetted stock, making pulp from paper waste, retreading tyres or the production of metal from metal scrap), see corresponding classes in section C
- reprocessing of nuclear fuels, see 20.13
- remelting of plastics to produce granulates or compounds, see 20.16
- remelting ferrous waste and scrap, see 24.10
- production of biogas from waste for gas supply, see 35.21
- energy recovery during waste thermal treatment, see 38.22
- disposal of waste without recovery and treatment prior to disposal, see 38.3
- disposal of hazardous waste from dismantling of wrecks, e.g. refrigerators, see 38.32
- wholesale of recoverable materials, see 46.87
- wholesale of metal and non-metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods, e.g. cars in order to obtain reusable parts, packing and repacking, storage and delivery, but without a transformation process; additionally, the purchased and sold waste has a remaining value, see 46.87
Frequently asked questions
I break down end-of-life vehicles to recover parts — is that 38.21.12?
Yes. The dismantling of hulks of all kinds (cars, computers, televisions and other equipment) for material recovery is 38.21.12. When the metallic parts are then crushed and shredded to produce secondary raw materials, that phase is 38.21.20.
I run a vehicle dismantling business — is that 38.21.12, or does selling used parts count as trade?
It is usually 38.21.12 when the main activity is stripping the vehicle to recover materials. Ship breaking has its own separate code: 38.21.11. The straightforward resale of used parts is a trading activity, not dismantling.
I dismantle end-of-life computers, TVs and household appliances to recover parts — is that 38.21.12?
Yes. The dismantling of equipment such as computers, televisions and household appliances for material recovery is expressly covered by 38.21.12. When you then separate and process the non-metallic materials recovered from the equipment — such as glass and plastics — that becomes a recovery activity, ATECO code 38.21.40.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 38.31.10— Demolizione di carcasse(corrispondenza diretta)