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
- 24.54.03Fusione di getti in nichel
Description
- manufacture of castings made of nickel alloys
- casting of nickel-chromium based superalloys
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 nickel-chromium superalloy parts for turbines: code 24.54.03 or the cobalt code 24.53.03?
24.54.03: the nickel castings code explicitly includes nickel-chromium-base superalloys. Cobalt-base superalloys, on the other hand, fall under 24.53.03. The predominant base of the alloy determines the code.
Foundry producing nickel-alloy castings: 24.54.03 or non-ferrous metals production 24.45.00?
24.54.03 if you cast nickel alloys into shaped moulds. Primary nickel and its semi-finished products, together with chromium and manganese, fall instead under 24.45.00. The distinction is producing the metal versus casting it.