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
- 07.10.00Estrazione di minerali metalliferi ferrosi
Description
- mining of ores valued chiefly for iron content
- beneficiation of iron ores
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 07.10:
- extraction and preparation of pyrites and pyrrhotite (except roasting), see 08.91
Frequently asked questions
I mine iron ore: ATECO code 07.10.00 or 07.29.00 for non-ferrous metals?
07.10.00, if you extract ores whose value lies primarily in their iron content, including the beneficiation of ferrous ores. When you extract copper, aluminium, zinc, gold or other non-ferrous metals, the code is 07.29.00. The distinction is ferrous versus non-ferrous.
Does beneficiation of iron ore fall under ATECO code 07.10.00 or is it already processing?
It falls under 07.10.00: beneficiation of ferrous ores is included together with extraction. The production of iron and steel from ore is metallurgical manufacturing, a separate section. For uranium and thorium ores, which are also metallic minerals, the dedicated code is 07.21.00.
I carry out geological surveys and test drilling to locate iron ore deposits: ATECO code 07.10.00?
No, if it is a service provided on behalf of the concession holder. Exploration involving sample collection, test drilling and contract mining services fall under 09.90.00. Code 07.10.00 is for those who directly extract and beneficiate ferrous ore.
I extract both iron ore and limestone from the same quarry: do both fall under ATECO code 07.10.00?
No, they are two separate categories. Ore with a primarily ferrous content falls under 07.10.00, while limestone and building stone fall under 08.11.00. What matters is the material extracted — ferrous metal ore or non-metallic stone.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 07.10.00— Estrazione di minerali metalliferi ferrosi(corrispondenza diretta)