ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 87.10.00— Attività di assistenza infermieristica residenziale(corrispondenza diretta)
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
- QSANITÀ E ASSISTENZA SOCIALE
- 87SERVIZI DI ASSISTENZA SOCIALE RESIDENZIALE
- 87.10Strutture di assistenza infermieristica residenziale
- 87.10.00Strutture di assistenza infermieristica residenziale per anziani
Frequently asked questions
Does a nursing home with nursing staff use 87.10.00 or 87.30.00?
Usually 87.10.00, when nursing care is a permanent component of the residential service. If the facility is a rest home providing help with daily living and only minimal healthcare, see 87.30.00.
Does a residential hospice fall under 87.10.00 or under hospitals?
It usually falls under 87.10.00 when the service is continuous residential care, including palliative care with inpatient admission. If the activity is genuinely hospital-based, with wards and a hospital-style organisation, the comparison is 86.10.00.
Does a post-hospital convalescent home use 87.10.00 or another code?
Yes, 87.10.00 covers convalescent homes with nursing care, outside cases involving mental health or addictions. If the facility caters to people recovering from addiction or mental health disorders, the correct code becomes 87.20.00.
I am a nurse doing only home visits — does 87.10.00 apply?
No, this situation lacks the residential facility that defines 87.10.00. If you deliver independent nursing services at the patient's home or in an outpatient setting, the relevant code is 86.94.01.