How Non-Residents Without a Tax Code Can Register Rental Contracts in Italy
by Adriana ruiz
If you’re an expat or a non-resident looking to rent property in Italy, you might be wondering how to register a rental contract without an Italian codice fiscale (tax code). The Agenzia delle Entrate (Italian Revenue Agency) has clarified the procedure for registering private agreements, including rental contracts, when the tenant is a non-resident and does not yet have a tax code.
Is a Tax Code Required for Rental Contract Registration?
According to Article 6 of DPR 605/1973, a tax code is typically required when registering contracts and other legal acts. However, if the tenant is a non-resident without a codice fiscale, the law allows an alternative identification method.
For individuals, the following details must be provided:
• Full name
• Place and date of birth
• Foreign residence address
For business entities (companies, associations, etc.), the required details include:
• Name of the company or association
• Legal headquarters address
• Identification details of at least one legal representative (as per the individual requirements above)
How to Register a Rental Contract as a Non-Resident
Instead of using the RLI model (modello RLI), non-residents without a tax code must use Model 69 (modello 69), which can be downloaded from the Agenzia delle Entrate’s website. This model also allows landlords to opt for the cedolare secca tax regime (a flat-rate tax option for rental income).
Where to Submit the Registration Request
You can submit the Model 69 in person at any territorial office of the Agenzia delle Entrate. This applies to:
• Initial registration of the rental contract
• Any later modifications, such as contract termination, transfer, or renewal
How to Pay the Required Taxes
If taxes are applicable, payment must be made using Model F24 (modello F24), following the tax codes and instructions outlined in:
• Resolution No. 14/E (January 24, 2014) for rental contracts
• Resolution No. 9/E (February 20, 2020) and Resolution No. 73/E (November 19, 2020) for other private agreements
Payments can be made via:
• A direct debit request from your bank or postal account, processed at the tax office
• Standard Model F24 payments through Italian banks
These same procedures apply to the registration of other private agreements where a tax code is usually required, as long as they are compatible with the guidelines outlined above. If you are in doubt, you can get information about hiring our services at [email protected].
Easter in Italy 2026: What to See, Eat, and Celebrate.
Easter, or “Pasqua,” is one of the most significant and beautiful times to be in Italy. In 2026, Easter Sunday falls on April 5th, bringing with it a week of profound religious traditions, vibrant spring festivals, and, of course, incredible seasonal food. Whether you are a religious pilgrim, a history enthusiast, or an expat looking […]
Things to Do in Italy in Spring 2026
Spring in Italy is a magical time. The weather is warm but not too hot, the flowers are in full bloom, and the cities come alive with festivals, outdoor activities, and cultural events. For expats living in Italy, it’s the perfect time to explore the country’s diverse landscapes and vibrant culture. Here’s a breakdown of […]
What’s on in Italy: March 2026 | Events in Italy You Won’t Want to Miss!
What’s On in Italy: March 2026 Events Expats Will Love Posted on March 2, 2026 March in Italy is a month of vivid transformation. As the winter chill recedes, the peninsula bursts into life with spring festivals, high-energy sporting events, and significant cultural anniversaries. Whether you are looking for historic re-enactments, world-class rugby, or the […]
Buying Property in Italy: Why You Need a Strategic Consultant
Buying Property in Italy: 4-Phase Strategic Purchase Plan A comprehensive framework for expats and investors to navigate the Italian real estate market with professional precision. Do you dream of a farmhouse in Tuscany, a luxury villa on Lake Como, or a seaside home in Puglia? Whether you are looking for an investment apartment in Rome […]
Long & Short Term Rental Assistance in Italy
Book a 15-minute Free Call Today! Securing a rental property in Italy requires deep knowledge of local laws and fluency in Italian. These are often the biggest hurdles for internationals moving to Italy. Our specialized rental assistance service provides the expertise you need to secure your ideal home with confidence and legal security. With our […]
What’s On in Italy: January 2026 Events Expats Will Love
January in Italy may be quieter than the summer months, but it’s packed with culture, tradition, fashion, and great opportunities to explore without the crowds. From iconic festivals and fashion weeks to free museum days and winter food experiences, here are 12 events happening across Italy in January 2026 that expats shouldn’t miss. 🔥 Fòcara […]
The Year Italy’s Expat Landscape Shifted
Italy’s expat community experienced notable changes in 2025. While metropolitan hubs like Rome and Milan remain magnets for international residents, the most striking trend has been the surge of expats relocating to smaller Italian towns—many with populations under 20,000. For many, this shift reflects affordability concerns, evolving lifestyle priorities, and the changing policy environment around […]
How to Navigate the Property Search and Purchase Process in Italy
Looking to buy property in Italy? We are here to help you step by step! Have you always dreamed of owning a home in Italy—whether it’s a charming countryside farmhouse, a coastal villa, or a cozy apartment in a historic town? We’re here to help turn that dream into reality. Buying real estate in […]
