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
- 23.61.09Fabbricazione di prodotti in calcestruzzo per l'edilizia n.c.a.
Description
- manufacture of factory-made elements with concrete
- manufacture of calcium silicate masonry units
- manufacture of autoclaved aerated concrete masonry units
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 autoclaved aerated concrete and calcium silicate masonry blocks: ATECO code 23.61.09 or prefabricated elements 23.61.03?
23.61.09. Masonry elements made from calcium silicate and autoclaved aerated concrete, plus industrially produced concrete elements not classified elsewhere, belong here. Standard prefabricated blocks, panels, and piles for construction in ordinary concrete fall under 23.61.03.
My concrete product is not a pipe, a fireplace, or a structural element — does it go under 23.61.09?
I manufacture wood-wool and straw panels bound with cement: ATECO code 23.61.09 or something else?
No, not 23.61.09. That code covers industrial concrete elements such as calcium silicate and aerated concrete. Panels and blocks made from plant-based materials (wood wool, straw, reeds) agglomerated with cement or gypsum have their own dedicated code: 23.65.01.