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
- 24Fabbricazione di metalli di base
- 24.3Fabbricazione di altri prodotti della prima trasformazione dell'acciaio
- 24.33.0Profilatura mediante formatura o piegatura a freddo
- 24.33.03Presagomatura dell'acciaio per cemento armato e attività simili
Description
- reinforcement steel bending activities, not at the construction site
- reinforcement steel bending activities of concrete structures
- steel pre-shaping, shaping and straightening for reinforced concrete structure
- steel cutting for reinforced concrete structure
Exclusion notes
- reinforcement steel bending activities, at the construction site, see 43.99.09
- repairing/restoring of reinforced concrete structures, e.g. beams, columns, see 43.99.09
Excluded from class 24.33:
- reinforcement steel bending activities, at the construction site, see 43.99
- repairing/restoring of reinforced concrete structures, e.g. beams, columns, see 43.99
Frequently asked questions
I bend and shape reinforcement steel in my workshop, not on site — is that 24.33.03 or construction work 43.99.09?
24.33.03 if the bending and pre-shaping of reinforcement steel takes place off-site, in a workshop. The code specifically excludes bending carried out on a construction site, which is classified as construction work: 43.99.09. The location of the activity is the deciding factor.
I shape and straighten steel for reinforced concrete structures — do I stay in 24.33.03 or move to profiling 24.33.01?
Usually 24.33.03, because it covers pre-shaping, shaping, and straightening of steel for reinforced concrete structures, carried out off-site. Code 24.33.01 covers open profiles and corrugated sheets — different products altogether. For profiles and corrugated sheets, go to 24.33.01.
I buy wire rod, draw it into rebar, and then shape it into stirrups for reinforcement — is all of that 24.33.03?
No, those are two separate processes. Cold-drawing of wire rod into wire or rebar is 24.34.00. Pre-shaping and bending that rebar into stirrups and reinforcement cages for concrete structures, off-site, is 24.33.03. What matters is which of the two processes represents your primary activity.