Tax Democracy

ATECO code 43.12

Site preparation

PREPARAZIONE DEL CANTIERE EDILE

ATECO code43.12

Recommended INPS scheme:

ARTIGIANI

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

86%

Classification

  • FCOSTRUZIONI
  • 43Lavori di costruzione specializzati
  • 43.1Demolizione e preparazione del cantiere edile
  • 43.12Preparazione del cantiere edile

Description

Notes from sub-category 43.12.01:

  • site preparation for archaeological excavation

Notes from sub-category 43.12.09:

  • clearing of building sites
  • earth moving (e.g. excavation, landfill, levelling, trench digging, blasting)
  • site preparation for mining, e.g.:
  • overburden removal and other development and preparation of mineral properties and sites, except oil and gas sites
  • building site drainage
  • drainage of agricultural or forestry land
  • rice field preparation
  • land sealing

Exclusion notes

  • drilling of production oil or gas wells, see 06.10, 06.20
  • test drilling, associated with extraction of petroleum or gas, see 09.10
  • test drilling and boring support services (e.g. associated with mining activities), see 09.90
  • decontamination of soil, see 39.00
  • water well drilling, see 42.21
  • shaft sinking, see 43.50
  • archaeological excavations, see 72.20

Excluded from sub-category 43.12.01:

  • archaeological excavations, see 72.20.01

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