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
- 43.9Altri lavori di costruzione specializzati
- 43.99.0Altri lavori di costruzione specializzati n.c.a.
- 43.99.02Interventi su siti ed edifici storici e archeologici
Description
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings
Exclusion notes
- conservation and restoration of cultural heritage, see 91.30.01
- restoration of historical buildings, see 91.30.01
Excluded from class 43.99:
- reinforcement steel bending activities, not at the construction site, see 24.33
- rental of construction machinery and equipment without an operator, see 77.32
- rental of scaffolds and work platforms, without erection and dismantling, see 77.32
- conservation and restoration of cultural heritage, of historical and archaeological assets, including buildings, see 91.30
Frequently asked questions
I renovate historic buildings and archaeological sites — this code or cultural heritage restoration?
It depends on the type of intervention. Renewal, renovation, reconstruction and modernisation of historic and archaeological sites and buildings fall under this code: 43.99.02. Conservation and true restoration of cultural heritage — and the restoration of historic buildings as listed heritage assets — are excluded here and fall under 91.30.01. The dividing line is between construction work and the conservation restoration of the heritage asset.
I am carrying out construction work on a listed building but it is not conservation restoration — does this code apply?
Yes, usually here. When the intervention on a historic building is construction in nature — renovation, reconstruction or modernisation — stay under 43.99.02. As soon as it becomes conservation and restoration of the heritage asset, including the historic building as such, the activity moves to 91.30.01.
I am a bricklayer rebuilding stone walls in a historic village — this code or ordinary masonry?
It depends on how the intervention is classified. When the work constitutes the renewal or reconstruction of a historic site or building as a whole, stay under 43.99.02. If, however, you are simply carrying out masonry work — laying blocks and stones — on an ordinary building, the activity is the standard one under 43.91.00. What matters is whether the structure is classified as historic or archaeological.