Tax Democracy

ATECO code 24.52.00

Casting of steel

FUSIONE DI GETTI IN ACCIAIO

ATECO code24.52.00

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 24Fabbricazione di metalli di base
  • 24.5Fusione di getti in metallo
  • 24.52.00Fusione di getti in acciaio

Description

  • manufacture of castings made of alloy or common steel castings, e.g.:
  • corrosion resistant alloy steel castings
  • refractory alloy steel castings
  • wear resistant alloy steel castings
  • low alloy steel castings
  • manufacture of castings made of carbon or commercial steel castings
  • manufacture of castings made of alloy and high alloy castings, e.g.:
  • nickel-based alloyed steel castings
  • manufacture of castings made of stainless-steel castings
  • manufacture of seamless tubes and pipes of steel by centrifugally casting

Exclusion notes

Excluded from group 24.5:

  • manufacture of products obtained by production processes other than from castings (e.g. as forged, pressed, drawn and stamped parts, rolled rings or powder metallurgy products), see division 25
  • manufacture of finished products by further processing of castings, e.g.:
  • boilers and radiators, see 25.21
  • cast household items, anchors, ships' propellers and bells, see 25.99

Frequently asked questions

Foundry producing stainless and alloy steel castings: code 24.52.00 or the cast iron codes under 24.51?
24.52.00 for every steel casting, from stainless to carbon to low-alloy. The code also covers seamless tubes made by centrifugal casting of steel. Cast iron is a different material: grey iron goes under 24.51.01, ductile iron under 24.51.02.
I produce seamless tubes by centrifugal casting of steel: 24.52.00 or the steel tube code 24.20.10?
Usually 24.52.00, because the steel foundry code explicitly includes seamless tubes obtained by centrifugal casting. 24.20.10 covers tubes produced by rolling or extrusion, not those cast in a foundry.
Foundry casting stainless steel for valves and pumps that are then machined: is it all 24.52.00?
Yes — casting stainless or alloy steel and finishing the castings in-house both remain under 24.52.00. If the part is produced by hot forging or hot stamping of steel rather than casting, the code is 25.40.00. For castings in nickel-chromium superalloys the code is 24.54.03.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

  • 24.52.00Fusione di acciaio(corrispondenza diretta)

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