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Non-ResidentTax Atlas

Italy · evidence

Records behind Quadro RB and rental tax

A property-by-property file for ownership, rent, cadastral income and chosen regime.

Direct answer

Quadro RB requires property and use-period information that should reconcile to title, cadastral data and lease records. Keep rent and tax-regime evidence separate for each property and ownership share.

Working route

01

Build the property timeline

Record ownership days, use codes, rental periods, ownership share and cadastral income for the tax year.

02

Attach the lease trail

Keep registration details, rent receipts, option or revocation evidence and any F24 payments linked to the property.

03

Archive the filed calculation

Retain the return, software receipt and source data used for ordinary taxation or cedolare secca.

Hard stop

Short lets, multiple use codes, co-ownership changes, late registration and disputed cedolare eligibility need specific treatment.

Primary evidence

Official sources

Reviewed 03 Aug 2026