Italy · timing
Italian property-income deadlines for non-residents: Redditi PF by 2 November 2026
The Redditi PF filing date, late-return window and advance payment for tax year 2025.
Updated
Direct answer
For tax year 2025, Redditi PF must be filed by 2 November 2026, because 31 October falls on a Saturday. A late return (tardiva) can still be sent until 1 February 2027. The second or single advance payment is due 30 November 2026 by F24. Rental-regime payments and the return submission are related but not interchangeable dates. Checked against the Agenzia delle Entrate on 27 October 2026.
Working route
Name the return
A non-resident uses Redditi PF. Record its deadline, not the 730 date, which belongs to a different campaign.
Separate payment steps
Balance and advance-payment dates can differ from the final electronic submission date.
Review annual instructions
Use the current Agenzia instructions for the relevant year and preserve the version reviewed with the file.
Hard stop
A notice, late filing, first Italian tax code application or prior-year correction needs a case-specific timeline.