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
- 24.51.0Fusione di getti in ghisa
- 24.51.02Fusione di getti in ghisa duttile
Description
- manufacture of castings made of ductile iron castings (including casting of spheroidal graphite iron castings and malleable iron castings)
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 spheroidal and malleable cast iron — is the code 24.51.02 or the generic cast iron code?
I produce ductile cast iron pipes for water mains — do I use 24.51.02 or a tube code?
Usually 24.51.02 if the pipes are made by casting ductile iron in a foundry. Codes 24.20 cover steel pipes, not cast iron pipes. If your work is laying the pipeline rather than casting the pipe, the activity is no longer in metallurgy.
We cast spheroidal iron and then machine the castings in-house — does everything stay under 24.51.02?
Yes, deburring and finishing your own castings remain within 24.51.02. If instead the machining of rough castings becomes a stand-alone service offered to third parties, that is a separate activity. Forging and hot-stamping of iron, as opposed to casting, falls under 25.40.00.