Division 42: Civil engineering

Section F, Construction. 7 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 42Civil engineering

    This division includes general construction for civil engineering objects. It includes new work, repair, additions and alterations, the erection of prefabricated objects on-site and also those of a temporary nature.

    Further included is the construction of heavy constructions (for example, motorways, roads, power plants, bridges, tunnels, railways, airfields, harbours and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, outdoor sports facilities). This work can be carried out on own account or on a fee or contract basis. Portions of the work and sometimes even the whole practical work can be subcontracted out.

  2. 42.1Construction of roads and railways
  3. 42.11Construction of roads and motorways
    ISTAT explanatory notes ›

    Excludes

    • installation of street lighting and electrical signals, see 43.2143.21
    • installation of crash barriers, traffic signs etc., see 43.5043.50
    • road painting and other marking of streets, see 43.5043.50
    • project management for construction, see 71.171.1
    • engineering activities, see 71.1271.12
  4. 42.11.0Construction of roads and motorways
  5. 42.11.00Construction of roads and motorways
    From ATECO 2022: 42.11.00 Costruzione di strade, autostrade e piste aeroportuali (all from here)
    ISTAT explanatory notes ›

    Includes

    • construction of motorways, streets, roads, other vehicular and pedestrian ways
    • surface work (e.g. paving of roads, motorways or bridges with asphalt, concrete, stone)
    • construction of airfield runways
    • construction of rough, unpaved mountain bike pathways or trails
    • construction of paved bicycle pathways
  6. 42.12Construction of railways and underground railways
    ISTAT explanatory notes ›

    Excludes

    • installation of lighting and electrical signals, see 43.2143.21
    • project management for construction, see 71.171.1
    • engineering activities, see 71.1271.12
  7. 42.12.0Construction of railways and underground railways
  8. 42.12.00Construction of railways and underground railways
    From ATECO 2022: 42.12.00 Costruzione di linee ferroviarie e metropolitane (all from here)
    ISTAT explanatory notes ›

    Includes

    • construction of railways, underground railways and subways
    • construction of electricity overhead lines and conductor rails for railways
  9. 42.13Construction of bridges and tunnels
    ISTAT explanatory notes ›

    Excludes

    • construction of railways, see 42.1242.12
    • installation of lighting and electrical signals, see 43.2143.21
    • project management for construction, see 71.171.1
    • engineering activities, see 71.1271.12
  10. 42.13.0Construction of bridges and tunnels
  11. 42.13.00Construction of bridges and tunnels
    From ATECO 2022: 42.13.00 Costruzione di ponti e gallerie (all from here)
    ISTAT explanatory notes ›

    Includes

    • construction of bridges (e.g. for elevated motorways and railways)
    • construction of tunnels, including those for motorways and railways
  12. 42.2Construction of utility projects
  13. 42.21Construction of utility projects for fluids
    ISTAT explanatory notes ›

    This class includes the construction of utility distribution lines for the transport of fluids, including gas, and related buildings and structures that are integral part of these systems.

    Excludes

    • installation of water and wastewater pipes in buildings, see 43.2243.22
    • project management activities related to civil engineering works, see 71.1271.12
    • camera inspections in wastewater, water and gas pipes, not associated with repair or installation, see 71.2071.20
  14. 42.21.0Construction of utility projects for fluids
  15. 42.21.00Construction of utility projects for fluids
    From ATECO 2022: 42.21.00 Costruzione di opere di pubblica utilità per il trasporto di fluidi (all from here)
    ISTAT explanatory notes ›

    Includes

    • construction of civil engineering structures for:
      • long-distance, underwater and urban pipelines
      • water mains and water lines
      • irrigation systems (canals)
      • reservoirs
    • construction of:
      • sewerage systems, including repair
      • sewage treatment and disposal plants
      • pumping stations

    Also includes

    • water well drilling
    • geothermal drilling
  16. 42.22Construction of utility projects for electricity and telecommunications
    ISTAT explanatory notes ›

    This class includes the construction of distribution lines for electricity and telecommunication and related buildings and structures that are integral part of these systems.

    Excludes

    • installation of industrial machinery and equipment, see 33.2033.20
    • construction of electricity overhead lines and conductor rails for railways, see 42.1242.12
    • construction of dams and dykes for hydroelectric power plants, see 42.9142.91
    • installation of photovoltaic systems on buildings, see 43.2143.21
    • electrical installation of accumulator chargers (e.g. for electric vehicles), see 43.2143.21
    • project management activities related to civil engineering works, see 71.1271.12
  17. 42.22.0Construction of utility projects for electricity and telecommunications
  18. 42.22.00Construction of utility projects for electricity and telecommunications
    From ATECO 2022: 42.22.00 Costruzione di opere di pubblica utilità per l'energia elettrica e le telecomunicazioni (all from here)
    ISTAT explanatory notes ›

    Includes

    • construction of civil engineering structures for:
      • long-distance and urban communication and power lines
      • power plants (e.g. solar and wind energy farms)
    • construction of stations for distribution of electricity (e.g. for electric vehicles)
    • laying of underwater cables
  19. 42.9Construction of other civil engineering projects
  20. 42.91Construction of water projects
    ISTAT explanatory notes ›

    Excludes

    • construction of underwater pipelines, see 42.2142.21
    • laying of underwater cables, see 42.2242.22
    • project management activities related to civil engineering works, see 71.1271.12
  21. 42.91.0Construction of water projects
  22. 42.91.00Construction of water projects
    From ATECO 2022: 42.91.00 Costruzione di opere idrauliche (all from here)
    ISTAT explanatory notes ›

    Includes

    • construction and reconstruction of, e.g.:
      • waterways, harbour basins, rivers, marinas
      • hydromechanical structures (e.g. locks, lifts, sluices, slipways)
      • dams and dykes
    • dredging of waterways (e.g. harbour basins, rivers)
  23. 42.99Construction of other civil engineering projects n.e.c.
    ISTAT explanatory notes ›

    Excludes

    • installation of industrial machinery and equipment, see 33.2033.20
    • construction of buildings used for indoor sports, see 41.0041.00
    • subdividing real estate into lots, without land improvement, see 68.1168.11
    • subdividing and improving of self-owned land for later sale, see 68.1268.12
    • project management activities related to civil engineering works, see 71.1271.12
  24. 42.99.0Construction of other civil engineering projects n.e.c.
  25. 42.99.00Construction of other civil engineering projects n.e.c.
    From ATECO 2022: 42.99.01 Lottizzazione dei terreni connessa con l'urbanizzazione (in part) · 42.99.09 Altre attività di costruzione di altre opere di ingegneria civile n.c.a. (in part) · 43.99.09 Altre attività di lavori specializzati di costruzione n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • construction of industrial facilities, except buildings, e.g.:
      • mining facilities (e.g. shafts, towers, tunnels)
      • refineries
      • chemical plants
      • grain storage systems
    • construction of other facilities, except buildings, e.g.:
      • outdoor sports facilities
    • construction of playgrounds
    • construction of non-prefabricated swimming pools

    Also includes

    • construction activities related to land improvement

    Excludes

    • subdividing real estate into lots, without land improvement, see 68.11.0068.11.00
    • subdividing and improving self-owned land for later sale, see 68.12.0068.12.00
    • development of building projects for sale, see 68.12.0068.12.00

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

ISTAT files used

ATECO documentation on istat.it