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
- 08Altre attività estrattive
- 08.9Attività estrattive n.c.a.
- 08.93.0Estrazione di sale
- 08.93.01Estrazione di sale dal sottosuolo
Description
- extraction of salt from underground, including by dissolving and pumping
- crushing, purification and refining of salt by the producer
Exclusion notes
Excluded from division 08:
- processing (except crushing, grinding, cutting, cleaning, drying, sorting and mixing) of the minerals extracted, see section C
Excluded from class 08.93:
- processing of salt into food-grade salt (e.g. iodised salt), see 10.84
- potable water production by evaporation of saline water, see 36.00
Frequently asked questions
I extract rock salt from a mine using dissolution and pumping: code 08.93.01 or sea salt production?
08.93.01 when the salt comes from underground, whether by mining rock salt directly or by dissolving it and pumping it to the surface. Salt works that evaporate seawater fall under 08.93.02. What matters is where the salt comes from: underground deposit here, sea there.
I crush and refine the salt I extract myself: do I need a separate code for refining?
No, if you are the producer it remains under 08.93.01. The code includes crushing, purification and refining of salt carried out by the extractor. A third party that purchases raw salt and refines it as a standalone activity falls instead under other chemical or food processing operations, not under this extractive code.
I pump brine from underground to recover lithium, not salt: do I remain in 08.93.01?
No. If the objective is lithium recovered from brine, the activity falls under minerals for the chemical industry, code 08.91.00. Code 08.93.01 covers the extraction of salt from a deposit, including by dissolution and pumping. What matters is the product you intend to recover from the solution.