Tax Democracy

ATECO code 24.51.01

Casting of grey or lamellar cast iron

FUSIONE DI GETTI IN GHISA GRIGIA O LAMELLARE

ATECO code24.51.01

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
  • 24.51.0Fusione di getti in ghisa
  • 24.51.01Fusione di getti in ghisa grigia o lamellare

Description

  • manufacture of castings made of grey 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 grey cast iron — is that code 24.51.01 or 24.51.02 for ductile iron?
24.51.01 if you cast grey or lamellar cast iron. The distinction is the type of iron: ductile iron (spheroidal and malleable) has its own separate code, 24.51.02. Special irons not classified elsewhere go to 24.51.09.
We cast grey iron for engine blocks and machine bases — is that 24.51.01 or steel casting 24.52.00?
24.51.01 if the material poured is grey or lamellar cast iron, regardless of the final component. If instead you cast steel, whether alloyed or carbon steel, the correct code is 24.52.00. What matters is the metal coming out of the pour, not the end use of the part.
We are a foundry casting grey iron to customer patterns on a contract basis — does that change anything compared to 24.51.01?
No, you remain in 24.51.01: working to a customer's pattern does not change the classification, what matters is what you cast. Grey or lamellar iron here, ductile iron in 24.51.02. If instead you forge and hot-stamp the metal rather than casting it, the code is 25.40.00.

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