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
- CATTIVITÀ MANIFATTURIERE
- 30Fabbricazione di altri mezzi di trasporto
- 30.3Fabbricazione di aeromobili, veicoli spaziali e relativi equipaggiamenti
- 30.31.00Fabbricazione di aeromobili, veicoli spaziali e relativi equipaggiamenti per scopi civili
Description
- manufacture of airplanes for the transport of goods or passengers, including for recreation and sports purposes
- manufacture of helicopters
- manufacture of gliders and hang-gliders
- manufacture of dirigibles and hot-air balloons
- manufacture of parts and accessories of the aircraft of this class (class 30.31):
- major assemblies (e.g. fuselages, wings, doors, control surfaces, landing gear, fuel tanks, nacelles)
- airscrews, helicopter rotors and propelled rotor blades
- civilian aircraft engines
- turbojets and turboprops of a kind typically found on civilian aircraft
- parts suitable for use solely or principally with internal combustion piston engines for civilian aircraft
- manufacture of ground flying trainers
- manufacture of missiles for space and civilian purposes
- manufacture of spacecraft and launch vehicles, satellites, planetary probes, orbital stations, shuttles
- manufacture of civilian unmanned aircraft (drones)
- factory overhaul and conversion of civilian aircraft or aircraft engines
- manufacture of civilian aircraft seats
Exclusion notes
Excluded from class 30.31:
- manufacture of parachutes, see 13.96
- manufacture of missiles for military purposes, see 25.30
- manufacture of telecommunication equipment for satellites, see 26.30
- manufacture of aircraft instrumentation and aeronautical instruments, see 26.51
- manufacture of air navigation systems, see 26.51
- manufacture of lighting equipment for aircraft, see 27.40
- manufacture of pistons, piston rings and carburettors, not for motor vehicles or motorcycles, see 28.11
- manufacture of aircraft launching gear, aircraft carrier catapults and related equipment, see 28.99
- manufacture of ignition parts and other electrical parts for internal combustion engines, see 29.31
- manufacture of military air and spacecraft, see 30.32
- manufacture of drones for military purposes, see 30.32
- manufacture of toy drones, see 32.40
- repair and maintenance of civilian air and spacecraft, see 33.16
Frequently asked questions
I manufacture civil and ultralight drones: this code or the military one?
Civil use goes here. This category covers aircraft, helicopters, gliders, hot-air balloons, satellites, space shuttles, and civil unmanned drones, including their parts and flight simulators. Drones and aircraft for military purposes fall instead under 30.32.00.
I manufacture aircraft components such as fuselages and wings, not the complete aircraft: same code?
Yes. Parts and accessories for civil aircraft — fuselages, wings, undercarriages, propellers, and engines — are included here alongside the complete aircraft. Stay here as long as the end use is civil; for aircraft repair only there is a separate code, 33.16.00.
I manufacture satellites, probes, and their launch vehicles for civil use: does this code apply or is there a separate space category?
Here. The manufacture of spacecraft, satellites, probes, orbital stations, space shuttles, and their launch vehicles for civil use is included in this category together with aircraft. Stay here as long as the end use is civil; missiles and military spacecraft follow 30.32.00 instead.
I don't manufacture drones — I just pilot them for aerial photography and surveying: do I need this code?
No. This code is for those who manufacture drones or their components. If you purchase the drone and use it for filming, mapping, or inspections, you classify the service you provide, not the manufacture of the aircraft. Repair and maintenance of civil aircraft falls under 33.16.00.