Skip to content
Non-ResidentTax Atlas

Italy · correction

Correcting an Italian rental-income return

Work from the filed year, current Redditi service and the exact financial effect.

Direct answer

An omitted or incorrect property item may require a corrected or supplementary return, depending on timing and the original route. Reconstruct the filed version first and verify the current Agenzia procedure for that year.

Working route

01

Recover the submitted return

Compare Quadro RB, receipt and F24 outcomes with the corrected property timeline.

02

Select the year-specific procedure

Use the current Redditi service or authorised intermediary route and record whether the filing is corrective or supplementary.

03

Reconcile payment and credit

Calculate additional tax, penalties, credit or refund separately and keep every new receipt.

Hard stop

Expired periods, assessment notices, penalties, a sale or an uncertain tax regime require professional review before submission.

Primary evidence

Official sources

Reviewed 03 Aug 2026