Property country · IT
Italy
Italian building income starts with the property, title and lease regime.
Tax authority
Agenzia delle Entrate
First form map
Redditi PF / building-income section
The short answer
Owners and holders of qualifying rights over Italian buildings may need to report building income. Rental type, cadastral data and eligibility for cedolare secca materially change the return.
Filing route: Agenzia delle Entrate pre-filled return or an accepted filing channel.
Does an overseas owner report an Italian rental property?
A first-pass map from ownership and rent to the Italian return.
Read the route 02What belongs in the Italian buildings section?
The property and lease records needed before completing a return.
Read the route 03Tracking the Italian property-income filing calendar
How to avoid copying a date that belongs to another return or payment step.
Read the route 04Expenses and cedolare secca are not the same calculation
Why the elected rental regime determines how costs affect the Italian return.
Read the route 05Codice fiscale and online access for a landlord abroad
Identity comes before the return, payment and property records can be matched.
Read the route 06Records behind Quadro RB and rental tax
A property-by-property file for ownership, rent, cadastral income and chosen regime.
Read the route 07File the return, pay F24 and retain both receipts
The declared rental result and the F24 payment must be reconciled separately.
Read the route 08Correcting an Italian rental-income return
Work from the filed year, current Redditi service and the exact financial effect.
Read the routeSupported next step · Cedolare Facile
Organise a supported Italian rental case
For bounded cases supported by Cedolare Facile; eligibility and cross-border residence remain facts to verify.
Primary evidence