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Non-ResidentTax Atlas

Italy · forms

What belongs in the Italian buildings section?

The property and lease records needed before completing a return.

Direct answer

The buildings section is driven by cadastral and ownership data, use codes, possession periods and rental information. Short-let income received in another capacity can belong in a different income section.

Working route

01

Property record

Collect cadastral income, municipality, ownership share, possession days and the property-use code.

02

Lease record

Keep contract registration, rent, dates, tenant use and any cedolare election evidence together.

03

Choose the correct return route

A non-resident or complex filing may not fit the same pre-filled workflow as a straightforward resident return.

Hard stop

Do not force subletting, short-let intermediary income or a foreign-property entry into the Italian-building row for an owned Italian property.

Primary evidence

Official sources

Reviewed 03 Aug 2026