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
- BATTIVITÀ ESTRATTIVE
- 08Altre attività estrattive
- 08.9Attività estrattive n.c.a.
- 08.93.0Estrazione di sale
- 08.93.03Produzione di sale da salamoia
Description
- salt production by evaporation of saline waters other than sea water
- crushing, purification and refining of salt by the producer
Exclusion notes
Excluded from division 08:
- processing (except crushing, grinding, cutting, cleaning, drying, sorting and mixing) of the minerals extracted, see section C
Excluded from class 08.93:
- processing of salt into food-grade salt (e.g. iodised salt), see 10.84
- potable water production by evaporation of saline water, see 36.00
Frequently asked questions
I produce salt by evaporating brine from a saline spring — does that fall under 08.93.03 or marine salt production?
08.93.03, because your starting material is not seawater. The production of salt by evaporating non-marine saline waters is exactly what this code covers. If you were evaporating actual seawater, you would be under 08.93.02.
Brine or rock salt? I pump saline water from underground and then evaporate it.
Pay close attention to the key distinction. If you dissolve the underground deposit and pump the resulting solution, the actual extraction is 08.93.01, which includes dissolution and pumping. 08.93.03 applies to operators who start from saline waters already available at the surface and concentrate them through evaporation.
I evaporate saline water to extract lithium rather than salt — does that fall under 08.93.03?
No. When the process targets lithium extracted from brine, the activity falls under chemical minerals, 08.91.00. 08.93.03 applies to operators who evaporate non-marine saline waters to obtain common salt. The final product determines the code.