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
- 24.54.0Fusione di getti in altri metalli non ferrosi
- 24.54.09Fusione di getti in altri metalli non ferrosi n.c.a.
Description
- manufacture of castings made of lead alloys
- manufacture of castings made of other non-ferrous metals alloys
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
I cast lead-alloy parts: is the code 24.54.09 or lead production 24.43.00?
24.54.09: casting lead alloy parts falls under this residual non-ferrous code. The production of primary lead, along with zinc and tin, falls instead under 24.43.00.
I cast a non-ferrous metal that is not copper, zinc, or nickel — where do I fall?
I cast tin-alloy and pewter parts: 24.54.09 or tin production 24.43.00?
24.54.09 if you cast non-ferrous metal alloys such as tin or pewter into shaped moulds, since they have no dedicated foundry code of their own. The production of primary tin and its semi-finished products falls instead under 24.43.00. The foundry casts the finished part; production makes the base metal.