ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 87.30.00— Attività di assistenza residenziale per anziani o persone con disabilità fisiche(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- QSANITÀ E ASSISTENZA SOCIALE
- 87SERVIZI DI ASSISTENZA SOCIALE RESIDENZIALE
- 87.30.00Strutture di assistenza residenziale per anziani e disabili
Frequently asked questions
Does a rest home without full nursing care use 87.30.00?
Yes, if the primary service is residential accommodation with assistance in daily living for the elderly or persons with physical disabilities. If nursing care becomes a permanent, defining feature of the service, compare with 87.10.00.
Home care for the elderly or disabled: 87.30.00 or another code?
Usually not 87.30.00, because there is no facility-managed residential component. If the activity is domiciliary care, visits, companionship, or daily assistance at the user's own home, see 88.10.00.
Does a sheltered housing scheme for self-sufficient elderly people still fall under 87.30.00?
Yes, residential facilities providing daily-living assistance and minimal nursing care belong here. If residents require continuous nursing care as a central part of the service, the reference code is 87.10.00.
A rest home that also accommodates homeless persons: 87.30.00 or 87.99.00?
It depends on who you primarily serve. If the core of the service is elderly people or persons with physical disabilities, keep 87.30.00. If you mainly accommodate homeless persons, refugees, or social welfare cases, the residual code is 87.99.00.