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
- 24.4Produzione di metalli preziosi di base e di altri metalli non ferrosi
- 24.42.00Produzione di alluminio
Description
- production of unwrought aluminium, alloyed or not alloyed, from alumina or from aluminium waste and scrap
- manufacture of aluminium bars, rods, profiles and wire
- manufacture of aluminium tubes, pipes, tube and pipe fittings
- manufacture of aluminium plates, sheets and strip, whether or not painted, varnished or coated with plastics
- manufacture of aluminium foil, whether or not printed or backed with paper, paperboard, plastics or similar backing materials
- production of aluminium oxide (alumina)
Exclusion notes
Excluded from class 24.42:
- casting of aluminium and other light metals, see 24.53
- shredding of aluminium waste and scrap, see 38.21
Frequently asked questions
I produce primary aluminium from alumina and scrap and make bars and profiles — is that 24.42 or precious metals 24.41?
24.42. The production of primary aluminium, alloyed or not, from alumina or from scrap, and the manufacture of aluminium bars, rods, profiles, wire, tubes, and sheet all fall here. Code 24.41 covers gold, silver, and platinum instead. For precious metals, see 24.41.00.
I make aluminium profiles and tubes — do I stay in 24.42 or is there a separate code for semi-finished products?
Stay in 24.42, because the code covers bars, profiles, wire, tubes, fittings, sheet, strip, and foil in aluminium, as well as the production of alumina. It covers the full range of aluminium metallurgy. For lead, zinc, and tin there is a separate code: 24.43.00.
I produce profiles and tubes in both aluminium and copper/brass — is it all 24.42 or does copper have its own code?
Aluminium is 24.42; copper is not. Bars, profiles, tubes, sheet, and wire in copper, copper alloys, and brass fall under 24.44.00. Each base non-ferrous metal has its own sub-category: only aluminium and alumina belong here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.42.00— Produzione di alluminio e semilavorati(corrispondenza diretta)