ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 68.12.00— Sviluppo di progetti immobiliari(unito da più codici)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- FCOSTRUZIONI
- 41COSTRUZIONE DI EDIFICI
- 41.10Sviluppo di progetti immobiliari
- 41.10.00Sviluppo di progetti immobiliari senza costruzione
Frequently asked questions
I build on my own land to sell the buildings — do I need 68.12.00 or the buying-and-selling code 68.11.00?
68.12.00, because you are assembling financial, technical, and physical resources to carry out a real estate project for sale. The straightforward buying and selling of already existing properties, without developing a project, falls under 68.11.00.
I am developing a real estate project to rent it out, not to sell — does the code change?
Yes. 68.12.00 is for projects intended for subsequent sale. If you develop a building to manage it yourself and lease the spaces, the activity falls under rental and management code 68.20.09.
I subdivide and service my own land for resale — is that 68.12.00 or just buying-and-selling 68.11.00?
Usually 68.12.00: the subdivision and servicing of one's own land for the purpose of sale falls here. Subdividing into lots without improving the land is, however, listed among the activities of 68.11.00.