Division 86: Human health activities

Section R, Human health and social work activities. 20 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

Search for an activity or convert a code

ISTAT publishes ATECO 2022 titles in Italian only.

  1. 86Human health activities

    This division includes activities of short- or long-term inpatient health care. It covers general and specialty medical/surgical care offered by hospitals, preventoria, medical nursing homes, mental hospital institutions, rehabilitation centres and other human health institutions which have accommodation facilities and which engage in providing diagnostic and medical treatment to primarily inpatients, with a wide range of medical conditions.

    This division also includes medical consultation and treatment in the field of general and specialised medicine, by general practitioners and medical specialists and surgeons.

    It includes dental practice activities of a general or specialised nature, as well as orthodontic activities.

    Additionally, this division includes medical, curative, rehabilitative or prevention activities by paramedical practitioners and health professionals other than hospitals or practicing medical doctors.

    This division also includes other human health activities (for example, activities of medical laboratories, blood banks, sperm banks, transplant organ banks, and so on, including collecting, processing, storing and shipping).

    Excludes

    • veterinary activities, see 75.0075.00
  2. 86.1Hospital activities
  3. 86.10Hospital activities
    ISTAT explanatory notes ›

    This class includes activities for human health, performed by hospitals, legally recognised to treat patients.

    This class includes short- or long-term provision of medical, diagnostic and treatment services, including physician, nursing and other health services to inpatients and the specialised accommodation services required by inpatients, as provided by general hospitals and specialised hospitals (e.g. community and regional hospitals, hospitals of non-profit organisations, university hospitals, military and prison hospitals).

    The activities are chiefly directed to inpatients, are carried out under the direct supervision of medical doctors and include:

    • activities of medical and paramedical staff
    • activities of laboratory and technical facilities, including radiologic and anaesthesiologic activities
    • emergency room activities
    • provision of operating room services, pharmacy services, food and other hospital services
    • activities of family planning centres providing medical treatment (e.g. sterilisation, termination of pregnancy, with accommodation)

    This class also includes activities of mental health or psychiatric hospitals, providing diagnostic and medical treatment.

    Excludes

    • laboratory testing and inspection of all types of materials and products, except medical laboratory testing, see 71.2071.20
    • veterinary activities, see 75.0075.00
    • health activities for military personnel in the field, see 84.2284.22
    • private consultants' services to inpatients, see 86.286.2
    • dental practice activities of a general or specialised nature (e.g. dentistry, endodontic and paediatric dentistry); oral pathology, orthodontic activities, see 86.2386.23
    • diagnostic imaging services and medical laboratory activities, not part of hospital activities, see 86.9186.91
    • patient transport by ambulance, see 86.9286.92
  4. 86.10.0Hospital activities
  5. 86.10.00Hospital activities
    From ATECO 2022: 86.10.10 Ospedali e case di cura generici (in part) · 86.10.20 Ospedali e case di cura specialistici (in part) · 86.10.30 Istituti, cliniche e policlinici universitari (in part) · 86.10.40 Ospedali e case di cura per lunga degenza (in part) · 86.22.02 Ambulatori e poliambulatori del Servizio Sanitario Nazionale (in part)
  6. 86.2Medical and dental practice activities
    ISTAT explanatory notes ›

    This group includes medical consultation and treatment, performed by general medical practitioners and medical specialists (for example, medical doctors, dentists), legally recognised to treat patients.

    These activities can be carried out in private practice, group practices, hospital outpatient clinics and in clinics attached to firms, schools, homes for older persons, labour organisations and fraternal organisations, as well as in patients' homes.

    This group also includes private consultants' services to inpatients.

  7. 86.21General medical practice activities
    ISTAT explanatory notes ›

    This class includes medical consultation and treatment in the field of general medicine carried out by general practitioners.

    Excludes

    • inpatient hospital activities, see 86.1086.10
    • medical specialists activities, see 86.2286.22
    • nursing and midwifery activities, see 86.9486.94
    • physiotherapy activities, see 86.9586.95
    • traditional, complementary and alternative medicine activities, see 86.9686.96
  8. 86.21.0General medical practice activities
  9. 86.21.00General medical practice activities
    From ATECO 2022: 86.21.00 Servizi degli studi medici di medicina generale (in part) · 86.22.02 Ambulatori e poliambulatori del Servizio Sanitario Nazionale (in part)
    ISTAT explanatory notes ›

    Includes

    • medical consultation and treatment in the field of general medicine carried out by general practitioners
    • general medical and polymedical practices activities
    • outpatient general medical activities

    Excludes

    • activities of pediatricians, see 86.22.0286.22.02
  10. 86.22Medical specialists activities
    ISTAT explanatory notes ›

    This class includes medical consultation and treatment in the field of specialised medicine by medical specialists and surgeons.

    Excludes

    • inpatient hospital activities, see 86.1086.10
    • dental practice care activities, see 86.2386.23
    • nursing and midwifery activities, see 86.9486.94
    • activities of physiotherapists, see 86.9586.95
    • provision of traditional, complementary and alternative medicine activities, e.g. acupuncture and homeopathy, see 86.9686.96
    • beauty treatment activities not performed by medical specialists (e.g. by cosmetologists), see 96.2296.22
  11. 86.22.0Medical specialists activities
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in cosmetic surgery activities, other medical specialists activities by medical specialists and surgeons and other medical specialists activities by dedicated centres or day clinics.
  12. 86.22.01Cosmetic surgery activities
    From ATECO 2022: 86.22.02 Ambulatori e poliambulatori del Servizio Sanitario Nazionale (in part) · 86.22.06 Centri di medicina estetica (in part)
    ISTAT explanatory notes ›

    Includes

    • medical consultation and treatment in the field of cosmetic surgery by medical specialists and surgeons also in dedicated centres or day clinics
    • medical practices activities in the field of cosmetic surgery
    • outpatient medical activities in the field of cosmetic surgery

    Also includes

    • cosmetic surgery activities performed by medical specialists
  13. 86.22.02Other medical specialists activities by medical specialists and surgeons
    From ATECO 2022: 86.22.01 Prestazioni sanitarie svolte da chirurghi (in part) · 86.22.02 Ambulatori e poliambulatori del Servizio Sanitario Nazionale (in part) · 86.22.09 Altri studi medici specialistici e poliambulatori (in part)
    ISTAT explanatory notes ›

    Includes

    • medical consultation and treatment in the field of specialised medicine by medical specialists and surgeons (excluding cosmetic surgery activities)
    • medical practices activities in the field of specialised medicine (excluding cosmetic surgery)

    Also includes

    • medical analysis and interpretation of diagnostic medical images (x-ray, electrocardiograms, endoscopies, etc.)
    • activities provided by psychiatrists
    • activities of pediatricians
  14. 86.22.03Other medical specialists activities by dedicated centres or day clinics
    From ATECO 2022: 86.22.02 Ambulatori e poliambulatori del Servizio Sanitario Nazionale (in part) · 86.22.03 Attività dei centri di radioterapia (in part) · 86.22.04 Attività dei centri di dialisi (in part) · 86.22.09 Altri studi medici specialistici e poliambulatori (in part) · 86.90.41 Attività degli ambulatori tricologici (in part) · 96.04.10 Servizi di centri per il benessere fisico (esclusi gli stabilimenti termali) (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of trichological centres by medical specialists in dermatology

    Also includes

    • family planning centres providing medical treatment (e.g. sterilisation, termination of pregnancy), without accommodation
    • treatment in outpatient or day clinics (e.g. dialysis, chemotherapy, insulin therapy, respiratory treatment, radiation treatment)
    • activities of vaccination centres (immunisation, inoculation)
    • activities of thrombosis centres
    • activities of smoke-free clinics and treatment centres
    • medical specialists activities by dedicated centres at local health units
    • other outpatient medical specialists activities (excluding cosmetic surgery)
  15. 86.23Dental practice care activities
    ISTAT explanatory notes ›

    This class includes medical consultation and treatment in the field of dental practice care.

    Excludes

    • production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.5032.50
    • inpatient hospital activities, see 86.1086.10
    • activities of dental paramedical personnel (e.g. dental hygienists, dental therapists), see 86.9986.99
  16. 86.23.0Dental practice care activities
  17. 86.23.00Dental practice care activities
    From ATECO 2022: 86.23.00 Attività degli studi odontoiatrici (all from here)
    ISTAT explanatory notes ›

    Includes

    • dental practice activities of a general or specialised nature (e.g. dentistry, endodontic and pediatric dentistry); oral pathology
    • orthodontic activities

    Also includes

    • dental activities in operating rooms
  18. 86.9Other human health activities
    ISTAT explanatory notes ›

    This group includes medical, curative, rehabilitative or prevention activities (without the provision of accommodation services) by paramedical practitioners and health professionals other than hospitals or practicing medical doctors.

    This group also includes other human health activities not elsewhere classified, e.g. body treatment techniques (e.g. shiatsu, Thai massage, watsu, tui na, qigong).

  19. 86.91Diagnostic imaging services and medical laboratory activities
    ISTAT explanatory notes ›

    This class includes activities of medical laboratories providing analytic or diagnostic services (without the medical analysis or interpretation itself), including body fluid analysis or genetic testing, directly to outpatients with or without referral from healthcare practitioners.

    Excludes

    • non-medical laboratory testing, testing activities in the field of food hygiene, activities of forensic laboratories, see 71.2071.20
    • medical analysis and interpretation of diagnostic medical images (x-ray, electrocardiograms, endoscopies, etc.), see 86.2286.22
    • activities of genome data centres or blood and organ banks, see 86.9986.99
  20. 86.91.0Diagnostic imaging services and medical laboratory activities
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in diagnostic imaging services and medical laboratory activities.
  21. 86.91.01Diagnostic imaging services
    From ATECO 2022: 86.90.11 Laboratori radiografici (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of X-ray laboratories and other diagnostic imaging centres
  22. 86.91.02Medical laboratory activities
    From ATECO 2022: 86.90.12 Laboratori di analisi cliniche (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of blood analysis laboratories
    • DNA sequencing for ruling out or curing a specific disease

    Also includes

    • laboratory doping control activities
  23. 86.92Patient transportation by ambulance
    ISTAT explanatory notes ›

    This class includes ambulance transport of patients by any mode of transport including airplanes. Ambulance vehicles carry paramedics/medical doctors and are usually equipped with lifesaving equipment.

    Excludes

    • transport of patients, in vehicles without paramedical practitioners and equipment for lifesaving, see divisions 49, 504950
    • transport of patients, in airplanes without paramedical practitioners and equipment for lifesaving, see division 5151
    • transport of blood and body organs/fluids, see 86.9986.99
  24. 86.92.0Patient transportation by ambulance
  25. 86.92.00Patient transportation by ambulance
    From ATECO 2022: 86.90.42 Servizi di ambulanza, delle banche del sangue e altri servizi sanitari n.c.a. (all from here)
    ISTAT explanatory notes ›

    Also includes

    • specialised transport of patients, accompanied by paramedics
    • primary care given by a paramedic or a doctor during the patient's transport by ambulance
    • air ambulances
  26. 86.93Activities of psychologists and psychotherapists, except medical doctors
    ISTAT explanatory notes ›

    Excludes

    • activities of psychiatrists, see 86.2286.22
  27. 86.93.0Activities of psychologists and psychotherapists, except medical doctors
  28. 86.93.00Activities of psychologists and psychotherapists, except medical doctors
    From ATECO 2022: 86.90.30 Attività svolta da psicologi (all from here)
    ISTAT explanatory notes ›

    Includes

    • consultation and treatment activities of psychologists (e.g. clinical psychologists, health psychologists, psychotherapists), except medical doctors
    • activities of psychoanalysts (expect medical doctors)

    Also includes

    • music therapy activities performed by psychotherapists or psychologists
  29. 86.94Nursing and midwifery activities
    ISTAT explanatory notes ›

    This class includes nursing and midwifery activities not performed by medical doctors.

    Excludes

    • hospital activities, see 86.1086.10
    • maternity wards in hospitals, under the direct supervision of medical doctors, see 86.1086.10
    • residential nursing care facilities, see 87.1087.10
    • homecare services, see 88.1088.10
  30. 86.94.0Nursing and midwifery activities
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in nursing activities and midwifery activities.
  31. 86.94.01Nursing activities
    From ATECO 2022: 86.90.29 Altre attività paramediche indipendenti n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of independent nurses, who work in own consulting rooms or at patients' homes

    Also includes

    • palliative nursing care activities for outpatients
  32. 86.94.02Midwifery activities
    From ATECO 2022: 86.90.29 Altre attività paramediche indipendenti n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of maternity facilities, without permanent supervision of medical doctors
  33. 86.95Physiotherapy activities
    ISTAT explanatory notes ›

    This class includes therapies provided by independent professionals to improve mobility, restore function or reduce pain. The therapies provided include physiotherapy and so on.

    Excludes

    • activities of osteopaths, see 86.9686.96
    • activities of chiropractors, see 86.9686.96
    • body treatment techniques (e.g. shiatsu, Thai massage, watsu, tui na, qigong), see 86.9986.99
    • activities of massage salons for non-medical massage, see 96.2396.23
  34. 86.95.0Physiotherapy activities
  35. 86.95.00Physiotherapy activities
    From ATECO 2022: 86.90.21 Fisioterapia (in part) · 86.90.29 Altre attività paramediche indipendenti n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of physiotherapists

    Also includes

    • activities of medical massage therapists
    • activities of ergotherapists
    • activities of occupational therapists
  36. 86.96Traditional, complementary and alternative medicine activities
    ISTAT explanatory notes ›

    This class includes the provision of preventive, curative, or rehabilitative healthcare services by health professionals. The health benefits of these services are not based on scientific data for diagnosing and treating diseases and have so far not been fully assessed in ways that can be universally accepted as being evidence-based.

    Excludes

    • body treatment techniques (e.g. shiatsu, Thai massage, watsu, tui na, qigong), see 86.9986.99
  37. 86.96.0Traditional, complementary and alternative medicine activities
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in kinesiology and traditional, complementary and alternative medicine activities n.e.c.
  38. 86.96.01Kinesiology
    From ATECO 2022: 86.90.29 Altre attività paramediche indipendenti n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • kinesiology
    • activities of kinesiologists
    • actvities of clinical kinesiologists
    • activities of sport kinesiologists

    Excludes

    • applied kinesiology, see 86.99.0986.99.09
    • other various sports activities n.e.c., see 93.19.9993.19.99
  39. 86.96.09Traditional, complementary and alternative medicine activities n.e.c.
    From ATECO 2022: 86.22.05 Studi di omeopatia e di agopuntura (in part) · 86.90.29 Altre attività paramediche indipendenti n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • provision of traditional medicine services that comprise a range of long-standing and still-evolving practices, developed within various societies before or during the development of modern medicine (e.g. traditional Chinese therapies, such as acupuncture and Chinese herbal medicines, Unani, and traditional African medicines)
    • provision of complementary therapeutic services (e.g. Alexander therapy, aromatherapy, Bach therapy and other flower therapies, body therapy, Ayurvedic, herbal medicine, naturopathy, nutritional therapy)
    • provision of alternative therapeutic services (e.g. homeopathy, chiropractic treatments, crystal therapy, iridology, radionics)
    • osteopathy

    Also includes

    • activities of healers
    • hypnotherapy
    • reflexology activities
    • remedial therapists Cesar and Mensendieck
    • naprapathy
  40. 86.97Intermediation service activities for medical, dental and other human health services
    ISTAT explanatory notes ›

    This class includes the intermediation of medical, dental and other human health services, by bringing clients and service providers together for a fee or commission, without the intermediary providing the medical, dental and other human health services that are intermediated.

    These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on).

    The fee or commission can be received from either the client or the provider of the medical, dental or other human health service. Revenue for the intermediation activities can include other sources of income (for example, revenues from the sale of advertising space).

    Excludes

    • intermediation service activities for residential care activities, see 87.9187.91
  41. 86.97.0Intermediation service activities for medical, dental and other human health services
  42. 86.97.00Intermediation service activities for medical, dental and other human health services
    From ATECO 2022: 47.99.10 Commercio al dettaglio di prodotti vari, mediante l'intervento di un dimostratore o di un incaricato alla vendita (porta a porta) (in part) · 61.90.99 Altre attività connesse alle telecomunicazioni n.c.a. (in part) · 62.09.09 Altre attività dei servizi connessi alle tecnologie dell'informatica n.c.a. (in part) · 63.12.00 Portali web (in part) · 63.99.00 Altre attività dei servizi di informazione n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Also includes

    • appointment reservations for medical, dental and other human health services
  43. 86.99Other human health activities n.e.c.
    ISTAT explanatory notes ›

    Excludes

    • production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.5032.50
    • non-medical laboratory testing, see 71.2071.20
    • testing activities in the field of food hygiene, see 71.2071.20
    • hospital activities, see 86.1086.10
    • medical and dental practice activities, see 86.286.2
    • diagnostic imaging services and medical laboratory activities, see 86.9186.91
    • activities of psychologists (e.g. clinical psychologists, health psychologists, psychotherapists, except medical doctors), see 86.9386.93
    • nursing and midwifery activities, see 86.9486.94
    • physiotherapy activities, see 86.9586.95
    • activities of medical massage therapists, see 86.9586.95
    • activities of osteopaths, see 86.9686.96
    • residential nursing care facilities, see 87.1087.10
    • activities of massage salons for non-medical massage, see 96.2396.23
  44. 86.99.0Other human health activities n.e.c.
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in body treatment techniques, dance and movement therapy, psychomotor activities and other various human health activities n.e.c.
  45. 86.99.01Body treatment techniques
    From ATECO 2022: 86.90.42 Servizi di ambulanza, delle banche del sangue e altri servizi sanitari n.c.a. (in part) · 96.09.09 Altre attività di servizi per la persona n.c.a. (in part)
    ISTAT explanatory notes ›

    Also includes

    • shiatsu, Thai massage, watsu, tui na, qigong

    Excludes

    • activities of osteopaths, see 86.96.0986.96.09
    • applied kinesiology, see 86.99.0986.99.09
  46. 86.99.02Dance and movement therapy
    From ATECO 2022: 86.90.42 Servizi di ambulanza, delle banche del sangue e altri servizi sanitari n.c.a. (in part) · 96.09.09 Altre attività di servizi per la persona n.c.a. (in part)
    ISTAT explanatory notes ›

    Also includes

    • dance and movement therapy
  47. 86.99.03Psychomotor activities
    From ATECO 2022: 86.90.29 Altre attività paramediche indipendenti n.c.a. (in part) · 96.09.09 Altre attività di servizi per la persona n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • psychomotor activities and activities of cognitive gyms
    • activities of developmental neuropsychomotricity therapists
  48. 86.99.09Other various human health activities n.e.c.
    From ATECO 2022: 86.90.29 Altre attività paramediche indipendenti n.c.a. (in part) · 86.90.42 Servizi di ambulanza, delle banche del sangue e altri servizi sanitari n.c.a. (in part) · 96.09.09 Altre attività di servizi per la persona n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities for human health n.e.c.
    • activities of paramedical practitioners in the following fields:
      • optometry
      • hydrotherapy
      • chiropody
      • etc.
    • activities of paramedical practitioners in the following field: speech therapy
    • activities of paramedical practitioners in the following field: podiatry (activities of podiatrists)
    • applied kinesiology

    Also includes

    • activities of dental paramedical personnel who may work remote from, but are periodically supervised by dentists
    • activities of dental therapists and school dental nurses
    • activities of dental hygienists
    • activities of blood banks, tissue banks, sperm banks, transplant organ banks, biobanks, genome data centres, etc., including collecting, processing, storage and shipping
    • operation of bone marrow donor registries
    • activities of orthoptists
    • activities of skin therapists
    • health-related monitoring activities (infant nutrition, child health)
    • activities of dieticians
    • prevention health activities and disease detection (cancer, tuberculosis, venereal diseases)
    • transport of blood and body organs/fluids
    • animal therapy activities (e.g. hippotherapy)
    • colonic hydrotherapy
    • art therapy

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