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
- 24.53.0Fusione di getti in metalli leggeri
- 24.53.03Fusione di getti in superleghe a base cobalto
Description
- cobalt-based superalloys 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
Excluded from class 24.53:
- casting of metals not considered light metals, see 24.51, 24.52, 24.54
Frequently asked questions
I cast cobalt-base superalloy parts for turbines: code 24.53.03 or the nickel code 24.54.03?
24.53.03 if the superalloy base is cobalt. Nickel-chromium-base superalloys, on the other hand, fall under the nickel castings code, 24.54.03. The predominant base of the alloy determines the code.
I cast prosthetics and turbine blades in cobalt-chromium alloy: does this fall under 24.53.03?
I cast cobalt-base superalloy parts and also investment-cast titanium components: two different codes?
Yes, these are distinct categories. Cobalt-base superalloys remain under 24.53.03; titanium and other light metals without their own code go under 24.53.09. Designate your predominant activity as the primary code. If you also cast refractory alloy steel — even for similar applications — the code is 24.52.00.