Tax Democracy

ATECO code 24.42.00

Aluminium production and semi-finished products

PRODUZIONE DI ALLUMINIO E SEMILAVORATI

ATECO code24.42.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 24.42.00Produzione di alluminio(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 24METALLURGIA
  • 24.4PRODUZIONE DI METALLI DI BASE PREZIOSI E ALTRI METALLI NON FERROSI, TRATTAMENTO DEI COMBUSTIBILI NUCLEARI
  • 24.42Produzione di alluminio
  • 24.42.00Produzione di alluminio e semilavorati

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.

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