Italy · filing duty
Does an overseas owner report an Italian rental property?
A first-pass map from ownership and rent to the Italian return: for a non-resident, Redditi PF.
Updated
Direct answer
Ownership or another qualifying right over an Italian building can create Italian building-income reporting. For a non-resident, that return is Redditi PF: the 730/2026 instructions reserve the 730 to people resident in Italy in both 2025 and 2026. When the property is rented, the lease and rental regime add facts that must be captured in the return.
Working route
Confirm the legal right
Record whether you are owner, usufructuary or holder of another reportable real right, plus your ownership percentage.
Identify the use
Separate rented periods, available periods, main-home treatment and short-let activity.
Check the lease regime
Cedolare secca is an election with eligibility conditions; it is not the default answer for every non-resident landlord.
Hard stop
Use tailored advice for companies, business activity, multiple lease types, succession, sale, disputed residence or uncertain cedolare eligibility.