Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
Calculate your taxes
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
