C-24 ATECO Code Manufacture of Basic Metals
Division 24 covers basic metallurgy activities: production of iron, steel and ferro-alloys, manufacture of tubes and profiles, cold rolling and wire drawing, through to the production of precious and non-ferrous metals. Finished metal products such as structures, fencing or steelwork — which belong to division 25 — are not included here. For tax purposes, anyone opening a VAT number under these codes applies the 67% profitability coefficient prescribed for manufacturing activities and pays contributions to the INPS Artigiani and Commercianti scheme.
- ATECO 2025 codes
- 27
- Flat-rate eligible
- 27 of 27
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
24.10.00Manufacture of basic iron and steel and of ferro-alloysFlat-rate67%24.20.10Manufacture of seamless tubes, pipes, hollow profiles and related fittings of steelFlat-rate67%24.20.20Manufacture of welded tubes, pipes, hollow profiles and related fittings of steelFlat-rate67%24.31.00Cold drawing of barsFlat-rate67%24.32.00Cold rolling of narrow stripFlat-rate67%24.33.01Cold forming or folding of open sections and profiled steel sheetsFlat-rate67%24.33.02Cold forming or folding of sandwich panelsFlat-rate67%24.33.03Pre-shaping of steel for reinforced concrete and similar activitiesFlat-rate67%24.34.00Cold drawing of wireFlat-rate67%24.41.00Precious metals productionFlat-rate67%24.42.00Aluminium productionFlat-rate67%24.43.00Lead, zinc and tin productionFlat-rate67%24.44.00Copper productionFlat-rate67%24.45.00Other non-ferrous metals productionFlat-rate67%24.46.00Processing of nuclear fuelFlat-rate67%24.51.01Casting of grey or lamellar cast ironFlat-rate67%24.51.02Casting of ductile ironFlat-rate67%24.51.09Casting of iron n.e.c.Flat-rate67%24.52.00Casting of steelFlat-rate67%24.53.01Casting of aluminiumFlat-rate67%24.53.02Casting of magnesiumFlat-rate67%24.53.03Casting of cobalt-based superalloysFlat-rate67%24.53.09Casting of light metals n.e.c.Flat-rate67%24.54.01Casting of copperFlat-rate67%24.54.02Casting of zincFlat-rate67%24.54.03Casting of nickelFlat-rate67%24.54.09Casting of other non-ferrous metals n.e.c.Flat-rate67%
Frequently asked questions
What is the profitability coefficient for ATECO codes in division 24?
Manufacturing activities in division 24 carry a profitability coefficient of 67%. Under the flat-rate regime this means the substitute tax (5% in the first five years, then 15%) is calculated on 67% of receipts collected, not on the full turnover. The remaining 33% is treated as a flat-rate expense and is not taxed, regardless of actual costs incurred. You can calculate your taxes based on your projected turnover.
What is the difference between division 24 (basic metals) and division 25 (fabricated metal products)?
Division 24 covers the transformation of raw metal: smelting, refining, rolling, wire drawing and the production of semi-finished goods such as bars, sheets, tubes and wire. Division 25 covers the manufacture of finished products — so a blacksmith, a metalwork fabricator or someone producing structures and frames uses a code from division 25, not division 24. The distinction matters when choosing the code at start-up, even though the flat-rate coefficient of 67% is the same in both cases.
What INPS contributions are due with a division 24 code?
Since these are artisan production activities, enrolment is normally in the INPS Artigiani scheme, with fixed contributions on the minimum threshold (around €4,500 per year for 2026) plus 24% on the portion of income above the minimum. Those on the flat-rate regime can request a 35% reduction on contributions. The flat-rate regime entry threshold is €85,000 of annual revenue; above that limit you move to the standard regime.