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
- 43.1Demolizione e preparazione del cantiere edile
- 43.12.0Preparazione del cantiere edile
- 43.12.01Preparazione del sito per scavi archeologici
Description
- site preparation for archaeological excavation
Exclusion notes
- archaeological excavations, see 72.20.01
Excluded from class 43.12:
- 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
Frequently asked questions
I prepare a site for an archaeological dig: do I use 43.12.01 or the code for the actual archaeological excavation?
43.12.01 if you are limited to preparing the site — that is, getting it ready for excavation. The archaeological excavation itself, as a scientific activity, has a different code: 72.20.01. The excludes field states this clearly. Here you are doing the preparatory site work, not the research.
What is the difference between 43.12.01 and preparing a regular construction site?
The difference is the intended use of the site. 43.12.01 is specific to archaeological excavation sites; preparing a generic construction site with earthworks and clearance is 43.12.09. Same group, but one is dedicated to archaeology.
I carry out excavation and drainage work on an archaeological site: always 43.12.01?
Yes, as long as the work is preparation of the archaeological site. If the earthmoving, drainage and waterproofing work is instead on any ordinary construction or agricultural site, it falls under 43.12.09. Code 43.12.01 exists precisely to ring-fence the archaeological context.