Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- BATTIVITÀ ESTRATTIVE
- 07Estrazione di minerali metalliferi
- 07.2Estrazione di minerali metalliferi non ferrosi
- 07.29.00Estrazione di altri minerali metalliferi non ferrosi
Description
- mining and preparation of ores chiefly valued for non-ferrous metal content:
- aluminium (bauxite), copper, lead, zinc, tin, manganese, chrome, nickel, cobalt, molybdenum, tantalum, vanadium, lithium/spodumene etc.
- precious metals: gold, silver, platinum
Exclusion notes
Excluded from division 07:
- roasting of iron pyrites, see 20.13
- operation of blast furnaces, see division 24
- production of aluminium oxide, see 24.42
Excluded from class 07.29:
- mining and preparation of uranium and thorium ores, see 07.21
- production of aluminium oxide, see 24.42
- production of mattes of copper, see 24.44
- production of mattes of nickel, see 24.45
Frequently asked questions
I mine copper, lithium or gold: ATECO code 07.29.00 or 07.10.00 for iron?
Does the mining of lithium minerals (spodumene) fall under ATECO code 07.29.00?
Yes, lithium and spodumene are included among the non-ferrous minerals of code 07.29.00, along with their preparation. Metal refining and the manufacture of metal products are manufacturing activities, outside this category. For non-metallic stones and minerals, refer instead to 08.11.00.
I produce lithium from brine by evaporation, not from rock: ATECO code 07.29.00 or 08.91.00?
Usually 08.91.00, if you recover lithium from brine: extraction processes to produce lithium from brine fall under minerals for the chemical industry, i.e. 08.91.00. Code 07.29.00 applies to lithium extracted as a metallic mineral from rock, for example spodumene.
I carry out prospecting and sample collection to locate copper and gold deposits on behalf of a mining company: ATECO code 07.29.00?
No, if it is a contract service for third parties. Exploration using traditional methods and contract mineral sampling fall under support services to extraction, i.e. 09.90.00. Code 07.29.00 applies to those who directly extract and prepare non-ferrous metals.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 07.29.00— Estrazione di altri minerali metalliferi non ferrosi(corrispondenza diretta)