Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- FCOSTRUZIONI
- 43Lavori di costruzione specializzati
- 43.2Installazione di impianti elettrici, idraulici e altri lavori di installazione edili
- 43.23.00Installazione di sistemi per l'isolamento
Description
- thermal insulation works (e.g. for pipes, boilers and ducts, interior or exterior, including cladding for insulation)
- exterior insulation and finishing system services
- sound insulation works
- installation of acoustic panels, tiles and similar materials
- vibration insulation works
- fireproofing works
- hydro insulation
- internal insulation of roofs
Exclusion notes
Excluded from class 43.23:
- external insulation of roofs, see 43.41
- waterproofing of roofs, see 43.41
Frequently asked questions
I do external wall insulation and acoustic insulation — does this code apply, or is it the facade painting code?
Yes, insulation belongs here. External wall insulation systems, thermal insulation of pipes and boilers, acoustic insulation with panels, and fire-protection and anti-vibration work all fall under 43.23.00. Painting or rendering the facade — even after installing the insulation system — is a separate trade covered by 43.34.01. If you insulate the roof from the outside, that is roofing work and goes under 43.41.00.
Internal roof insulation — does it belong here or under roofing works?
Usually here. Internal roof insulation is listed within this code, so it stays under 43.23.00 alongside waterproofing and acoustic insulation. The deciding factor is which side of the roof: when the insulation is external and forms part of the roof covering, it moves to roofing works under 43.41.00.
I fit sound-absorbing panels on plasterboard walls — is it acoustic insulation or plasterboard installation?
It depends on what you are selling. When the job is acoustic insulation — with panels and sound-absorbing elements designed to block noise — you stay here under 43.23.00. If instead you are erecting a partition wall using plasterboard sheets, even with insulating material placed in the cavity, the main trade is plasterboard installation under 43.31.01.
I thermally insulate pipes and boilers in a heating plant — does this code apply or the heating installation code?
Yes, insulation belongs here. Thermal insulation work on pipes, boilers and ducts — whether internal or external, including insulating cladding — falls under 43.23.00. Installing the boiler and the heating system those pipes serve is a separate activity, covered by 43.22.07. The distinction is whether you are installing the equipment or its insulation.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.29.02— Lavori di isolamento termico, acustico o antivibrazioni(unito da più codici)