Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- FCOSTRUZIONI
- 43Lavori di costruzione specializzati
- 43.3Completamento e finitura di edifici
- 43.34.0Tinteggiatura e posa in opera di vetri
- 43.34.01Tinteggiatura
Description
- interior and exterior painting of buildings
- painting of civil engineering structures
- painting of fixtures already installed
- coating of metals on buildings and civil engineering structures
Exclusion notes
Excluded from class 43.34:
- installation of windows, see 43.32
- waterproofing of roofs, see 43.41
- road painting and other marking of streets, see 43.50
Frequently asked questions
I paint interiors and exteriors and apply paint to installed window frames — does this code apply or the coverings code?
Yes, interior and exterior painting of buildings, painting of civil engineering structures and of installed window frames and doors all belong to this code, 43.34.01. When instead you apply tiles, parquet or wallpaper, the activity becomes floor and wall covering under 43.33.00. External wall insulation systems are a separate matter altogether, under 43.23.00.
Painting road markings — does this fall under painting and decorating or civil engineering?
Usually not here. Road surface painting and horizontal road marking are listed under specialised civil engineering construction works at 43.50.00. This code covers painting of buildings and civil engineering structures, not horizontal road markings applied to asphalt.
I apply metal cladding to facades in addition to painting — does this code apply or is it insulation?
It depends on the function of the cladding. Painting and metal cladding of buildings and civil engineering structures are listed precisely here under 43.34.01. When instead the external cladding serves an insulating purpose — such as an external wall insulation system — the activity becomes installation of insulation systems under 43.23.00. The distinction is whether the cladding protects the surface or insulates the building.