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
- 29Fabbricazione di autoveicoli, rimorchi e semirimorchi
- 29.3Fabbricazione di parti e accessori per autoveicoli
- 29.32.00Fabbricazione di altre parti e accessori per autoveicoli
Description
- manufacture of diverse parts and accessories for motor vehicles, e.g.:
- gearboxes, clutches, brakes, axles, road wheels, shock absorbers
- manufacture of parts and accessories of bodies for motor vehicles, e.g.:
- bumpers, safety seat belts, safety airbags, rear-view mirrors
- manufacture of car seats, including seats for babies and children
- manufacture of air-conditioning machines for motor vehicles
- manufacture of pistons, piston rings and carburettors for motor vehicles
Exclusion notes
Excluded from division 29:
- repair and maintenance of motor vehicles produced in this division (division 29), see 95.31
Excluded from class 29.32:
- manufacture of tyres, see 22.11
- manufacture of rubber hoses and belts, and other rubber products, see 22.12
- manufacture of batteries for vehicles, see 27.20
- manufacture of lighting equipment for motor vehicles, see 27.40
- manufacture of pistons, piston rings and carburetors not for motor vehicles or motorcycles, see 28.11
- manufacture of inlet and exhaust valves of internal combustion engines, see 28.11
- manufacture of pumps for motor vehicles and engines, see 28.13
- manufacture of electrical and electronic equipment for motor vehicles, see 29.31
- repair, maintenance and alteration of motor vehicles, see 95.31
Frequently asked questions
I produce brakes, gearboxes, seats, and airbags for cars — does it go here or under the electrical parts code?
Yes, mechanical parts and accessories for vehicles go here: gearboxes, clutches, brakes, shock absorbers, bumpers, seat belts, airbags, seats and child seats, air-conditioning systems. If you produce electrical components such as alternators and wiring harnesses, the heading is 29.31.00.
I make car seats and child car seats — do they go under vehicle parts or furniture?
Under vehicle parts. Seats for motor vehicles and child car seats are listed under this heading. They stay here because they are components designed for the vehicle, not domestic furniture.
I manufacture air-conditioning and climate-control systems intended for cars — do they belong here or under home appliances?
Here, if they are air-conditioning units for motor vehicles. Automotive air-conditioning systems are listed among the parts and accessories under this heading. An air conditioner for a home or office is an entirely different product and follows a different classification, outside the automotive world.
I make brakes, shock absorbers, and gearboxes for both cars and motorcycles — do all of them stay under this code?
Only the parts for motor vehicles stay here. Brakes, gearboxes, and shock absorbers for motorcycles, even if they resemble those for cars, go under parts for motorcycles, 30.91.20. The heading depends on the vehicle the part is intended for.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: