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
- 43.4Lavori di costruzione specializzati nella costruzione di edifici
- 43.42.00Altri lavori di costruzione specializzati nella costruzione di edifici
Description
- construction activities specialising in one aspect common to construction of buildings, requiring specialised skills or equipment:
- construction of foundations for buildings, including piledriving
- de-humidification of buildings
- erection of prefabricated, not self-manufactured, structural steel components for buildings
- erection of chimneys and industrial ovens
- erection of structural steel for warehouse storage shelves
Exclusion notes
Excluded from class 43.42:
- construction or installation of masonry heater stoves, see 43.22
Frequently asked questions
I do foundations, pile driving and damp-proofing of buildings — this code or civil engineering?
Yes, for buildings this is the one. Foundations including pile driving, damp-proofing, erection of prefabricated structural steel components not manufactured in-house, and industrial chimneys and furnaces for buildings all fall under 43.42.00. The same type of work applied to civil engineering structures — bridges, roads and the like — moves instead to 43.50.00. The deciding factor is whether the structure is a building or an infrastructure.
I erect industrial steel racking systems for warehouses — does this fall here?
Yes. The erection of structural steel components for warehouse racking is listed within this code, so stay under 43.42.00. If, however, you manufacture the steel yourself and then install it, or if the bending of reinforcement bars takes place on site as a stand-alone activity, look instead at other specialised construction work in 43.99.09.
I build industrial chimneys and furnaces — this code or bricklaying?
Yes, this is the one. The construction of industrial chimneys and furnaces is explicitly listed within 43.42.00, among specialised building works. If you are instead building walls, chimney stacks or structures in brick and stone as general masonry, the activity falls under masonry work in 43.91.00. The key is the specialisation in the chimney or industrial furnace.