Non-Resident Property Owner
Who is Considered a Non-Resident Property Owner?
A non-resident property owner is anyone who owns real estate in Italy but is officially tax resident in another country. You may fall into this category if:
You live abroad and own a vacation home in Italy.
You rent your Italian property for part or all of the year.
You inherited property in Italy but reside elsewhere.
You bought a home in Italy as an investment, not as your primary residence.
Even if you never rent out the property, there are still added benefits to filing tax returns each year. If you do rent it out, the rules and obligations increase.