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Non-ResidentTax Atlas

Italy · completion

File the return, pay F24 and retain both receipts

The declared rental result and the F24 payment must be reconciled separately.

Direct answer

The return is transmitted through the supported Agenzia or intermediary route, while balances and advances commonly use F24. Keep the telematic filing receipt, accepted F24 and bank trace together.

Working route

01

Validate the property schedule

Check Quadro RB rows, ownership periods and the selected tax treatment against the evidence file.

02

Prepare F24 from the final result

Verify tax codes, reference year, balance or advance and taxpayer identity before authorising payment.

03

Save accepted receipts

A saved draft is not proof. Retain the official return receipt and F24 acceptance or rejection outcome.

Hard stop

A rejected F24, missing return receipt or mismatch between the return and payment must be resolved before another payment attempt.

Primary evidence

Official sources

Reviewed 03 Aug 2026