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
- 23.52.20Produzione di gesso
Description
- manufacture of gypsum
- manufacture of plasters of calcined gypsum or calcium sulphate
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 plaster and gypsum-based renders: code 23.52.20 or plaster products for construction 23.62.00?
23.52.20 if you produce plaster as a material — calcined gypsum and renders based on calcium sulphate. When you use that plaster to manufacture finished boards, panels, and tiles for the construction industry (plasterboard, for example), you move to 23.62.00.
I make both plaster and lime: can I use 23.52.20 for both?
No. Code 23.52.20 covers plaster only. Quicklime, slaked lime, and hydraulic lime fall under the twin category 23.52.10. These are two distinct binders, each with its own classification.
I produce ornamental panels in plaster and cultured marble: is code 23.52.20 correct, or does a different code apply?
No, 23.52.20 is not the right code — it covers only calcined gypsum and renders as a material. Ornamental plaster boards and panels, and artificial stone such as cultured marble, fall under other products in concrete and plaster, code 23.66.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.52.20— Produzione di gesso(corrispondenza diretta)