CNAE Brazil F—Construction

Where F sits

1. F Construction

Contains 3 narrower codes

• 41 Building construction
• 42 Infrastructure works
• 43 Specialized services for construction

What F includes

• This section includes building construction in general (Section F - Division 41), infrastructure works (Section F - Division 42), and specialized construction services that are part of the construction process (Section F - Division 43).
• Building construction includes: the construction of buildings for residential, commercial, industrial, agricultural, and public uses.
• This section also includes renovations, routine maintenance, additions and alterations to properties; and the on-site assembly of prefabricated structures for various purposes, whether permanent or temporary.
• The construction of infrastructure works includes: the construction of highways, urban roads, bridges, tunnels, railways, subway works, airport runways, ports and water supply networks, irrigation systems, sewage systems, industrial facilities, pipeline transport networks (gas pipelines, mineral pipelines, oil pipelines) and electricity lines, sports facilities, etc.
• The construction of buildings and infrastructure projects is carried out both by the contracted company and through subcontracting to third parties. Subcontracting can involve parts or the entire project. Units that assume full responsibility for the development of construction projects are classified in this section.
• The rental of construction and demolition equipment with an operator is classified under the specific construction activity that includes the use of such equipment.
• This section also includes real estate development activities that promote the execution of civil engineering projects, providing financial, technical, and material resources for their implementation and subsequent sale. If the promotion of civil engineering projects is carried out for the purpose of incorporating them into the fixed assets of the company's own business, the unit should be classified under the activity of its business, e.g., real estate rental, industry, hotel, etc.

What F excludes

• This section does not include the production of construction materials or more complex elements intended for building and infrastructure works, such as metal structures (Section C - division 25), prefabricated wood elements (Section C - division 16), cement or other precast materials (Section C - division 23), the installation and repair of equipment incorporated into buildings, such as elevators, escalators, etc., when carried out by the manufacturing units (Section C - division 28), landscaping services (Section N - division 81) and the removal of rubble and debris from construction and demolition (Section E - division 38).

F in other systems