Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 13Fabbricazione di tessili
- 13.10.00Preparazione e filatura di fibre tessili
Description
- preparatory operations on textile fibres:
- reeling and washing of silk
- wool scouring, i.e. degreasing and carbonising of wool and dyeing of wool fleece
- carding and combing of all kinds of animal, vegetable and man-made fibres
- spinning and manufacture of yarn or thread for weaving or sewing, for trade or for further processing
- scutching of flax
- texturising, twisting, folding, cabling and dipping of synthetic or artificial filament yarns
- spinning of synthetic or artificial fibres
- spinning of recycled fibres from secondary raw materials
- manufacture of sewing threads
- manufacture of yarns made of man-made staple
- manufacture of paper yarn
Exclusion notes
Excluded from division 13:
- growing of natural fibres, see division 01
- manufacture of wearing apparel, see division 14
- manufacture of synthetic and artificial fibres, see 20.60
Excluded from class 13.10:
- preparatory operations carried out in combination with agriculture, see division 01
- retting of plants bearing vegetable textile fibres (jute, flax, coir, etc.), not associated with the growing of vegetable textile fibres, see 01.63
- cotton ginning, see 01.63
- manufacture of synthetic or artificial fibres and tows, manufacture of single yarns (including high-tenacity yarn and yarn for carpets) of synthetic or artificial fibres, see 20.60
- manufacture of glass fibres, see 23.14
- processing of textile waste into secondary raw materials, see 38.21
Frequently asked questions
I spin wool and cotton and sell the resulting yarn: ATECO code 13.10.00 or the weaving code?
13.10.00. This heading covers preparatory operations and spinning: carding, combing, spinning, and the manufacture of yarn for weaving or sewing. When the yarn becomes a woven fabric on a loom, you move to 13.20.00.
I wash and degrease wool and reel silk without spinning: does it still fall under 13.10.00?
Yes. Wool washing, degreasing, carbonising, silk reeling and degumming, and flax scutching are all preparatory operations included in 13.10.00. You stay here even if you do not carry through to actual spinning.
I twist and texturise synthetic yarn on behalf of other spinning mills without doing any weaving: ATECO code 13.10.00 or the finishing code?
13.10.00. Twisting, texturising, re-twisting, and folding of synthetic or artificial yarns are listed as activities under this heading, even when you work on someone else's yarn. If you dye or bleach the yarn, that is a different operation and falls under the finishing heading 13.30.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 13.10.00— Preparazione e filatura di fibre tessili(corrispondenza diretta)