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
- 43.3Completamento e finitura di edifici
- 43.31.0Intonacatura
- 43.31.02Altri lavori di intonacatura
Description
- application in buildings or other construction projects of interior and exterior plaster or stucco, including related lathing materials
- plastering of ceilings
Frequently asked questions
I do internal and external plastering and skimming — does this code apply or the plasterboard code?
Yes, plastering and skimming of walls and ceilings, internally and externally, belong to this code. You stay under 43.31.02 as long as you are working with plaster and filler. If you build dry-lining walls and suspended ceilings using boards, that is plasterboard installation under 43.31.01. Applying decorative ornamental stucco alongside wall coverings falls instead under 43.33.00.
Plastering first, then painting — two codes or one?
Usually two, because they are distinct trades. Plastering and skimming stay here under 43.31.02; painting and decorating the already-plastered walls is a separate activity under 43.34.01. A business that regularly carries out both can hold both codes.
I apply decorative cornices and ornamental stucco to walls — does this code apply or is it wall coverings?
Usually not here — ornamental stucco belongs elsewhere. The application of decorative and ornamental stucco is listed under floor and wall coverings at 43.33.00. This code covers basic plastering and skimming — the work that levels and prepares the wall surface — not the final ornamental decoration.