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
- BATTIVITÀ ESTRATTIVE
- 08Altre attività estrattive
- 08.9Attività estrattive n.c.a.
- 08.93.0Estrazione di sale
- 08.93.02Salicoltura marina
Description
- salt production by evaporation of 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 run salt works that evaporate seawater: ATECO code 08.93.02 or brine salt production?
08.93.02 if the source water is the sea. Marine salt production is precisely the production of salt by evaporation of seawater. When the saline water comes from another source — for example inland salt springs or wells — you fall under 08.93.03.
I package the sea salt from my own pans for sale: does the code change?
No. Crushing, purification and refining of salt carried out by the producer remain under 08.93.02. If you were not extracting the salt yourself but purchasing it already made for resale, that would be trade, not salt production.
In the same coastal pans I also cultivate seaweed alongside salt production: one code or two?
Two separate activities. Salt production by evaporation of seawater is 08.93.02; the cultivation of seaweed at sea is aquaculture, code 03.21.01. You declare the predominant activity as primary and the other as secondary, even if they share the same pans.