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
- 23.61.04Fabbricazione di strutture prefabbricate in calcestruzzo per l'edilizia
Description
- manufacture of prefabricated structures and structural components for building or civil engineering, traffic control and obstruction, 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 complete prefabricated concrete structures for industrial buildings: code 23.61.04 or individual elements 23.61.03?
23.61.04 when you manufacture complete structural components for construction, civil engineering, and traffic control in cement or concrete. If instead you produce individual elements such as blocks, panels, and beams, the code is 23.61.03.
I assemble prefabricated buildings on site without manufacturing them: does 23.61.04 apply?
No. Code 23.61.04 covers the manufacture of prefabricated structures. On-site assembly alone of structures produced by others is a construction activity and should be classified under building and construction activities, not manufacturing.
I produce concrete road barriers and dividers such as jersey barriers: code 23.61.04 or concrete products n.e.c. 23.61.09?
23.61.04. Prefabricated structural components for traffic control and obstruction in cement or concrete fall here, alongside structures for construction and civil engineering. Industrial concrete elements that do not fit these categories — such as aerated concrete blocks — fall under 23.61.09.