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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.6Fabbricazione di prodotti in calcestruzzo, cemento e gesso
- 23.61.0Fabbricazione di prodotti in calcestruzzo per l'edilizia
- 23.61.02Fabbricazione di caminetti prefabbricati in calcestruzzo
Description
- manufacture of prefabricated fireplaces of cement, concrete or artificial stone
Exclusion notes
Excluded from class 23.61:
- manufacture of other articles of concrete, cement and plaster not for use in construction, see 23.66
Frequently asked questions
I produce prefabricated fireplaces in cement: code 23.61.02 or generic concrete products 23.61.09?
23.61.02. Prefabricated fireplaces in cement, concrete, or artificial stone have their own dedicated code. Other prefabricated concrete elements not classified under specific codes fall under 23.61.09.
I make statues and planters in cement, not fireplaces: do they fall under 23.61.02?
No. Code 23.61.02 covers prefabricated fireplaces only. Statues, bas-reliefs, vases, and planters in cement or artificial stone fall under 23.66.01.
I make fireplaces by cutting and shaping natural stone and marble: code 23.61.02 or stone working 23.70.10?
23.70.10. Code 23.61.02 covers prefabricated fireplaces in cement, concrete, or artificial stone. When a fireplace is made from natural cut and shaped stone or marble, the activity is the cutting and working of stone, code 23.70.10.