Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.5Produzione di cemento, calce e gesso
- 23.52Produzione di calce e gesso
- 23.52.10Produzione di calce
Description
- manufacture of quicklime, slaked lime and hydraulic lime
- manufacture of calcined or sintered dolomite
Exclusion notes
Excluded from class 23.52:
- manufacture of pure calcium oxide and calcium hydroxide, see 20.12
- manufacture of articles of plaster, see 23.62, 23.66
Frequently asked questions
I produce quicklime and hydraulic lime: code 23.52.10 or plaster 23.52.20?
23.52.10. Quicklime, slaked lime, hydraulic lime, and calcined or sintered dolomite all fall under this category. Plaster and plasters based on calcined calcium sulphate are a different product, classified under 23.52.20.
I make hydraulic lime: does it fall under 23.52.10 or cement production 23.51.00?
23.52.10. Even though hydraulic lime sets with water like cement, it is still lime and has its own code. Cement (clinker, Portland, cementitious binders) is classified separately under 23.51.00.
I produce ready-to-use lime-based mortar in bags: do I stay under 23.52.10 or move to mortar production?
You move to mortar production. Code 23.52.10 covers lime as a material — quicklime, slaked lime, hydraulic lime, and calcined dolomite. Once the lime becomes a pre-mixed non-refractory mortar, the correct code is 23.64.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.52.10— Produzione di calce(corrispondenza diretta)