:confused: We have a tiny little house in Western Liguria (Rezzo) on which we have just completed renovation. To buy et al we arranged for a Codice Fiscale.
At this moment in time we have no other financial interest /income etc in Italy and therefore have no income tax to pay. We are getting conflicting information re the need to apply to the Italian Tax Office for a tax return to simply complete it as a nil return. Basically do we need to or not and, if so, in what timescale?
No, you don't - not if your rendita catastale (a figure which is in your contract) is lower than 3000 euros.
But you do need to pay the TARSU (rubbish tax) and ICI (council tax).
Mike Johnson