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
- 24.51.09Fusione di getti in ghisa n.c.a.
Description
- manufacture of castings made of other special iron alloys castings, e.g.:
- austempered iron castings
- wear and abrasion resistant 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 austempered and wear-resistant cast iron: does 24.51.09 apply, or one of the two main cast iron codes?
My special cast iron is neither grey nor ductile — where do I classify it?
Here, under 24.51.09. When the cast iron alloy is not grey, lamellar, or ductile, this is the catch-all code. You remain within the cast iron foundry group; you only move to a different group if you switch to steel casting, which is 24.52.00.
I cast iron for rolling-mill cylinders and abrasion-resistant parts: 24.51.09 or steel casting 24.52.00?
24.51.09 if the material being cast is a special wear- and abrasion-resistant cast iron — the residual cast iron code explicitly covers it. If you cast wear-resistant alloy steel, even for the same end use, the code becomes 24.52.00. The classification is determined by the alloy poured, not the application of the finished part.