Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- FCOSTRUZIONI
- 43Lavori di costruzione specializzati
- 43.1Demolizione e preparazione del cantiere edile
- 43.12.0Preparazione del cantiere edile
- 43.12.09Altre attività di preparazione del cantiere edile
Description
- clearing of building sites
- earth moving (e.g. excavation, landfill, levelling, trench digging, blasting)
- site preparation for mining, e.g.:
- overburden removal and other development and preparation of mineral properties and sites, except oil and gas sites
- building site drainage
- drainage of agricultural or forestry land
- rice field preparation
- land sealing
Exclusion notes
Excluded from class 43.12:
- drilling of production oil or gas wells, see 06.10, 06.20
- test drilling, associated with extraction of petroleum or gas, see 09.10
- test drilling and boring support services (e.g. associated with mining activities), see 09.90
- decontamination of soil, see 39.00
- water well drilling, see 42.21
- shaft sinking, see 43.50
- archaeological excavations, see 72.20
Frequently asked questions
Earthworks, excavation and grading: ATECO code 43.12.09 or demolition?
43.12.09. Earthmoving, excavation, backfilling, levelling, trench digging and blasting as site preparation all belong here, along with site clearance. Demolishing a building is a separate code, 43.11.00. Here you are preparing the ground; there you are tearing down the structure.
I drain agricultural land and prepare paddy fields: does it fall under 43.12.09?
Yes. Site drainage, drainage of agricultural and forestry land, preparation of paddy fields and soil waterproofing are all listed in the activities field of 43.12.09. If, however, you go on to improve land with structural works, the activity becomes 42.99.00.
I prepare a site for mineral extraction, including overburden removal: is this the right code?
Yes, preparing a site for mineral extraction — including stripping the overburden — is cited in 43.12.09 (excluding oil and gas sites). If instead you probe the ground with geological core drilling, that is drilling and boring, under 43.13.00.