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
- 24.43.00Produzione di piombo, zinco e stagno
Description
- production of unwrought lead, zinc and tin, alloyed or not alloyed, from ores or from lead, zinc or tin waste and scrap
- manufacture of bars, rods, profiles, wire, plates, sheets, strip and foil of lead, zinc or tin
- manufacture of zinc powder by atomisation of molten zinc
Exclusion notes
Excluded from class 24.43:
- casting of lead, zinc or tin, see 24.54
- shredding of lead, zinc or tin waste and scrap, see 38.21
Frequently asked questions
I produce zinc and lead ingots from scrap — is that 24.43.00 or one of the foundry codes 24.5?
24.43.00 if you obtain primary metal (ingots, bars, wire, sheet) from ores or from lead, zinc, and tin scrap. The production of primary metal belongs here. If instead you cast that metal into shaped mouldings, the activity becomes foundry work: for zinc castings go to 24.54.02, for castings in other non-ferrous metals (including lead) go to 24.54.09.
I produce zinc powder by atomisation — does that still fall under 24.43.00 or is there another code?
I recover tin from scrap and produce ingots — is that 24.43.00 or the metal recycling codes?
Yes, 24.43.00 if you obtain primary metal (lead, zinc, or tin) in ingots or bars from scrap: production of the metal from ores or scrap is listed here. The code changes only if you stop at sorting or preparing scrap without remelting, or if you produce iron and steel, which falls under 24.10.00.
I produce solders and tin-based alloys (brazing alloys) — is that 24.43.00 or a special alloys code?
Usually 24.43.00: primary tin and tin alloys fall under this code, including bars, wire, and foil. If instead the product consists of primary precious metals or their alloys — for example silver-based alloys — the code is 24.41.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.43.00— Produzione di piombo, zinco e stagno e semilavorati(corrispondenza diretta)