Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.3Fabbricazione di materiali da costruzione in terracotta
- 23.32.00Fabbricazione di mattoni, tegole e altri prodotti per l'edilizia in terracotta
Description
- manufacture of structural non-refractory ceramic articles, obtained by firing clay building materials (e.g. ceramic bricks, roofing tiles, chimney pots, pipes, conduits)
- manufacture of flooring blocks in baked clay
Exclusion notes
Excluded from class 23.32:
- manufacture of refractory ceramic products, see 23.20
- manufacture of non-structural non-refractory ceramic products, see 23.4
Frequently asked questions
I produce fired-clay bricks and roof tiles: ATECO code 23.32.00 or precast concrete products 23.61.03?
23.32.00 if the product is fired structural clay: bricks, roof tiles, chimney pots, and ceramic pipes and conduits for construction. When the same element (blocks, bricks, pipes) is made of concrete or cement rather than fired clay, it moves to 23.61.03.
My bricks withstand kiln fire: do they stay in 23.32.00 or become refractory products?
They become refractory products. ATECO code 23.32.00 covers common non-refractory structural clay products for construction. If the brick is designed to withstand high temperatures, it moves to 23.20.00.
I produce terracotta floor tiles and exposed-face bricks: ATECO code 23.32.00 or ceramic tiles 23.31.00?
23.32.00 for pure fired clay — terracotta floor tiles and face bricks — which remain among structural clay products. When the tile is glazed stoneware or ceramic intended for wall or floor cladding, the code becomes 23.31.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.32.00— Fabbricazione di mattoni, tegole ed altri prodotti per l'edilizia in terracotta(corrispondenza diretta)