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
- 33Riparazione, manutenzione e installazione di macchine e apparecchiature
- 33.1Riparazione e manutenzione di prodotti in metallo, macchine e apparecchiature
- 33.16.00Riparazione e manutenzione di aeromobili e veicoli spaziali per scopi civili
Description
- repair and maintenance of civilian aircraft (except factory conversion, factory overhaul, factory rebuilding)
- repair and maintenance of civilian aircraft engines
Exclusion notes
Excluded from division 33:
- cleaning of industrial machinery, see 81.22
- installation of equipment that forms an integral part of buildings or similar structures (e.g. installation of electrical wiring, of escalators or of air-conditioning systems, is classified as construction), see section F
- repair and maintenance of computers and communication equipment, see 95.10
- repair and maintenance of household goods, see 95.2
- repair and maintenance of goods that are used as capital goods as well as consumer goods is typically classified as repair and maintenance of household goods (e.g. office and household furniture repair), see 95.24
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Excluded from group 33.1:
- rebuilding or remanufacture of machinery and equipment, see corresponding class in divisions 25, 26, 27, 28, 29, 30
- cleaning of industrial machinery, see 81.22
- repair and maintenance of computers and communication equipment, see 95.10
- repair and maintenance of household goods, see 95.2
Excluded from class 33.16:
- factory overhaul and rebuilding of civilian aircraft, see 30.31
- factory overhaul of civilian aircraft engines, see 30.31
- repair and maintenance of military fighting vehicles, aircraft and spacecraft, see 33.18
Frequently asked questions
Maintenance of civil aircraft and helicopters: does 33.16.00 apply even if I only work on the engines?
Yes. 33.16.00 covers both repair and maintenance of civil aircraft and their engines. Excluded is conversion, overhaul and rebuilding carried out in a factory, which the classification treats as product transformation rather than routine maintenance.
I work on military aircraft: can I use 33.16.00?
No. This code only covers civil purposes. For military aircraft and spacecraft the code is 33.18.30. The dividing line is the intended use of the vehicle, not the type of work performed.
I only repair on-board instruments and avionics, not the airframe: does 33.16.00 still apply?
Usually yes, if you are working on the aircraft as a vehicle. When you repair an electronic or optical instrument as a standalone device, the reference shifts to 33.13.09. The key question is whether you are maintaining the aircraft or repairing a detached electronic unit.