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
- 24Fabbricazione di metalli di base
- 24.5Fusione di getti in metallo
- 24.53.0Fusione di getti in metalli leggeri
- 24.53.01Fusione di getti in alluminio
Description
- manufacture of castings made of aluminium
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
Excluded from class 24.53:
- casting of metals not considered light metals, see 24.51, 24.52, 24.54
Frequently asked questions
Die-casting of aluminium parts for the automotive sector: code 24.53.01 or aluminium production 24.42.00?
I make light-alloy castings but I'm not sure whether the metal is aluminium or magnesium: how do I choose between 24.53.01 and 24.53.02?
I investment-cast (lost-wax) small aluminium parts: does 24.53.01 still apply, or is this a different technique?
Yes — 24.53.01 applies to aluminium castings regardless of the technique, including lost-wax investment casting; what counts is the metal being cast. If the same parts are produced by hot pressing or powder sintering of aluminium rather than casting, the applicable code is 25.40.00.