ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 87.20.00— Attività di assistenza residenziale per persone affette da disturbi mentali o abuso di sostanze(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
- 87.20.00Strutture di assistenza residenziale per persone affette da ritardi mentali, disturbi mentali o che abusano di sostanze stupefacenti
Frequently asked questions
Does a residential therapeutic community for addiction use 87.20.00?
Yes, provided the service is residential and aimed at the treatment or supported living of people with addictions, mental health conditions, or comparable diagnoses within the scope of this code. If the service consists solely of a drop-in centre, counselling, or non-residential case management, see 88.99.09.
Does a family-style home for social hardship fall under 87.20.00?
Only if the actual criterion is residential care for mental health, addiction, or intellectual disability. If the home houses minors, homeless persons, refugees, or other social cases outside that healthcare remit, the closest code is 87.99.00.
A Ser.D. addiction service that operates only during the day, with no beds, is that 87.20.00?
No, without residential accommodation the code does not apply. 87.20.00 requires that the person lives in the facility. For a drop-in centre, an outpatient service, or a programme followed without overnight stays, see 88.99.09.
I work as a contracted psychiatrist inside an addiction community: which code should I register?
Usually not 87.20.00, which classifies the facility, not the individual practitioner. If you invoice specialist medical services independently, even within a community setting, the code is 86.22.02.