This category includes economic activities related to the construction industry, which encompasses general construction and specialized construction of buildings and civil engineering works. Construction activities include new construction, repair, addition, and alteration, as well as the erection of prefabricated buildings or structures on project sites, and also temporary construction. General construction activities involve the construction of residential buildings, office buildings, commercial buildings, and other structures. Civil engineering construction includes motorway, road, bridge, tunnel, railway, airport runway, harbor, and other water-related structures, irrigation systems, waste systems, industrial facilities, pipeline and electrical systems, sports facilities, and more. Specialized construction activities include site preparation, building installation, and building completion, among others. Construction work can be carried out by entities on their own behalf or on a contract basis. Some construction work, and possibly the entire construction project, can be subcontracted. Units that subcontract construction activities are classified under this category. This category also includes building completion and finishing services. It is further divided into complete building construction (Main Group 41), complete civil engineering construction (Main Group 42), and specialized construction activities for partial construction processes (Main Group 43). The rental of construction equipment with operators is classified as specialized construction activities (Main Group 43). This category also covers the development of construction projects for buildings or civil engineering works, which combines all financial, technical, and physical elements to realize a construction project for the purpose of sale. If the construction project resulting from these activities is not intended for sale but for operation (i.e., renting out the premises within the building, industrial activities within the factory), it is classified according to its operational activity, such as real estate or manufacturing.

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