Division 87: Residential care activities

Section R, Human health and social work activities. 5 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 87Residential care activities

    This division includes the provision of residential care combined with either nursing, supervisory or other types of care, as required by the residents. Residential care is a mix of health and social services with the health services being largely nursing services. Residential care activities are provided for residents, who can be staying temporarily.

    This division also includes activities of residential care centres (providing regular residential care in places specially built or adapted for some target groups). Units are classified depending on target groups.

    Excludes

    • non-residential nursing activities, see 86.9486.94
    • non-residential care activities, see division 8888
  2. 87.1Residential nursing care activities
  3. 87.10Residential nursing care activities
    ISTAT explanatory notes ›

    This class includes the provision of residential care, with medical assistance, nursing and rehabilitation treatments. These establishments have a permanent core staff of registered or licensed practical nurses that, along with other staff, provide nursing care in combination with personal care.

    The medical or nursing care services typically include administering medication, performing medical diagnoses and dressing wounds, and are chiefly provided without the supervision of a medical doctor located on the premises.

    Excludes

    • palliative nursing care for outpatients, see 86.9486.94
    • activities of homes for older persons without or with only minimal nursing care, see 87.3087.30
    • provision of residential care and assistance services, e.g. orphanages, children's boarding homes and hostels, temporary homeless shelters, see 87.9987.99
  4. 87.10.0Residential nursing care activities
  5. 87.10.00Residential nursing care activities
    From ATECO 2022: 87.10.00 Strutture di assistenza infermieristica residenziale per anziani (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of:
      • homes for the older persons with nursing care
      • convalescent homes, other than mental health and substance abuse facilities
      • rest homes with nursing care
      • nursing care facilities
      • nursing homes hospices
      • inpatient care hospices for palliative care
  6. 87.2Residential care activities for persons living with or having a diagnosis of a mental illness or substance abuse
  7. 87.20Residential care activities for persons living with or having a diagnosis of a mental illness or substance abuse
    ISTAT explanatory notes ›

    This class includes the provision of residential care (but not licensed hospital care), protective supervision and counselling to persons living with or having a diagnosis of a mental illness, intellectual disability or substance abuse, irrespective of their age.

    Excludes

    • mental health hospitals, see 86.1086.10
    • provision of residential nursing care and rehabilitative services for individuals other than those living with or having a diagnosis of a mental illness, see 87.10, 87.3087.1087.30
    • social work activities with accommodation, e.g. temporary homeless shelters, see 87.9987.99
    • non-residential care activities for persons living with or having a diagnosis of a mental illness (for example, mental healthcare centres), see division 8888
  8. 87.20.0Residential care activities for persons living with or having a diagnosis of a mental illness or substance abuse
  9. 87.20.00Residential care activities for persons living with or having a diagnosis of a mental illness or substance abuse
    From ATECO 2022: 87.20.00 Strutture di assistenza residenziale per persone affette da ritardi mentali, disturbi mentali o che abusano di sostanze stupefacenti (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of:
      • facilities for the treatment of substance abuse
      • facilities for the treatment of drugs and alcohol abuse
      • mental health convalescent homes
      • residential group homes for the emotionally disturbed
      • mental health halfway houses
      • assisted living facilities for persons having a diagnosis of intellectual disability
      • facilities for the treatment of eating disorders
  10. 87.3Residential care activities for older persons or persons with physical disabilities
  11. 87.30Residential care activities for older persons or persons with physical disabilities
    ISTAT explanatory notes ›

    This class includes the provision of residential and personal care services for older persons or persons with physical disabilities who are unable to fully care for themselves and/or who choose not to live independently.

    The care typically includes room, board, supervision and assistance in daily living (for example, housekeeping activities). Nursing care is sometimes provided for residents in separate on-site facilities.

    Excludes

    • residential nursing care activities for older persons, see 87.1087.10
    • provision of residential nursing and rehabilitative services for older persons or persons living with or having a diagnosis of a mental illness, see 87.2087.20
    • social work activities with accommodation, see 87.9987.99
  12. 87.30.0Residential care activities for older persons or persons with physical disabilities
  13. 87.30.00Residential care activities for older persons or persons with physical disabilities
    From ATECO 2022: 87.30.00 Strutture di assistenza residenziale per anziani e disabili (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of:
      • assisted-living facilities
      • continuing care retirement communities
      • homes for older persons with minimal nursing care
      • rest homes without nursing care
  14. 87.9Other residential care activities
  15. 87.91Intermediation service activities for residential care activities
    ISTAT explanatory notes ›

    This class includes the intermediation of residential care activities, by bringing clients and service providers together for a fee or commission, without the intermediary providing the residential care 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 residential care 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 medical, dental and other human health services, see 86.9786.97
  16. 87.91.0Intermediation service activities for residential care activities
  17. 87.91.00Intermediation service activities for residential care activities
    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)
  18. 87.99Other residential care activities n.e.c.
    ISTAT explanatory notes ›

    This class includes the provision of residential care and assistance services for persons, except older persons and persons with disabilities, who are unable to fully care for themselves or who do not wish to live on their own.

    The activities are usually carried out by government offices or private organisations.

    Excludes

    • funding and administration of compulsory social security programmes, see 84.3084.30
    • activities of residential nursing care facilities, see 87.1087.10
    • provision of residential nursing and rehabilitative services for persons living with or having a diagnosis of a mental illness, see 87.2087.20
    • residential care activities for persons having a diagnosis of intellectual disability, see 87.2087.20
    • residential care activities for older persons or persons with physical disabilities, see 87.3087.30
    • child day-care activities, see 88.9188.91
    • adoption service activities, see 88.9988.99
  19. 87.99.0Other residential care activities n.e.c.
  20. 87.99.00Other residential care activities n.e.c.
    From ATECO 2022: 87.90.00 Altre strutture di assistenza sociale residenziale (all from here)
    ISTAT explanatory notes ›

    Includes

    • residential and social assistance activities provided on a round-the-clock basis to special categories of persons, but where medical treatment or education are not essential elements:
      • orphanages
      • children's boarding homes and hostels
      • provision of residential services for homeless persons, refugees, immigrants, etc.
      • other residential family support activities

    Also includes

    • activities of:
      • activities of halfway houses for groups of persons with social or personal problems
      • activities of halfway houses for delinquents and offenders
      • activities of juvenile correction homes

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

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