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
- 24.41.00Produzione di metalli preziosi
Description
- production of basic precious metals:
- production and refining of unwrought or wrought precious metals: gold, silver, platinum, etc., from ore and scrap
- production of precious metal alloys
- production of precious metal in semi-manufactured or in powder forms
- cladding of base metals with a covering of silver, gold or platinum, affixed by soldering, brazing, welding, hot-rolling or similar mechanical means
- manufacture of wire of precious metals by drawing
- manufacture of precious metal plates, sheets, strips and foil laminates
- silver recovery from waste and scrap by electrolytic refining
- melting and casting of precious metal into ingots, blocks or similar forms
Exclusion notes
Excluded from class 24.41:
- casting of copper, zinc and other non-ferrous metals, see 24.54
- manufacture of precious metal jewellery, see 32.12
Frequently asked questions
I refine gold and silver and produce alloys and semi-finished products — is that 24.41 or the jewellery code?
24.41 if you produce and refine base precious metals, alloys, wire, sheet, and rolled strip in gold, silver, and platinum. This is metallurgy, not jewellery-making. The manufacture of finished jewellery falls under a different division: for that, see 32.12.10.
I recover silver from waste and refine it — does that fall under 24.41 or waste recovery?
Usually 24.41, because the recovery of silver from waste and scrap by electrolytic refining is listed under precious metals production. The key point is that the output is refined precious metal. Note that 24.42.00 is unrelated: when the end product is refined precious metal, the activity stays in precious metals metallurgy.
I coat base metals with a layer of gold or silver applied by hot rolling — is that 24.41 or another metallurgy code?
24.41. The cladding of base metals with a layer of gold, silver, or platinum applied by welding, brazing, or hot rolling is listed under precious metals production. If instead you produce primary aluminium and its semi-finished products, including from scrap, the activity is 24.42.00. The precious metal in the coating keeps you here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.41.00— Produzione di metalli preziosi e semilavorati(corrispondenza diretta)