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
- 43.3Completamento e finitura di edifici
- 43.31.0Intonacatura
- 43.31.01Posa in opera di cartongesso
Description
- dry-walling of walls
Frequently asked questions
I only do plasterboard — partition walls and suspended ceilings in board — does this code apply or the plastering code?
Yes, the installation of plasterboard has its own dedicated code, 43.31.01. You stay here as long as you are working with plasterboard sheets. Traditional plastering and skimming of walls and ceilings is a separate trade, classified under 43.31.02. If suspended ceilings and movable partitions are fitted as joinery or furnishings, see instead 43.32.02.
Suspended ceiling in plasterboard versus a suspended ceiling installed as a panel system — does the code change?
Usually yes. When you build the suspended ceiling using plasterboard sheets you stay under 43.31.01. When instead the suspended ceiling is a modular system assembled together with movable partitions and fitted furnishings, the activity shifts towards interior completion under 43.32.02. What matters is the material and the type of installation, rather than the mere fact that it is a suspended ceiling.
I build plasterboard counter-walls with acoustic insulation inside — is it plasterboard or insulation?
Usually plasterboard, if what you are selling is the dry-lining wall. Fitting the boards and closing the counter-wall stays under 43.31.01, even with insulating material placed in the cavity. If instead the actual job is acoustic insulation — with sound-absorbing panels and systems specifically designed to block noise — the activity becomes installation of insulation systems under 43.23.00.