{"id":3381,"date":"2026-06-01T08:00:00","date_gmt":"2026-06-01T06:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=3381"},"modified":"2026-05-28T12:28:03","modified_gmt":"2026-05-28T10:28:03","slug":"property-income","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2026\/06\/01\/property-income\/","title":{"rendered":"Property Income in Italy 2026: Complete Guide to Section RB of the REDDITI Form"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e9d3ee9f65ad4b452e2f83727e9fffa7 wp-block-paragraph\">If you own one or more properties in Italy, correctly declaring your <strong>property income<\/strong> is one of the most important tax obligations of the year. Errors in completing Section RB can result in penalties, tax assessments, or the loss of tax benefits. In this complete guide, <strong>Studio Lombardo Larosi<\/strong> walks you through how Section RB of the REDDITI PF 2026 form works, what data to enter, and how to avoid the most common pitfalls.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-6b21332e785e2758c02c5c5abd54c405\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#what-is-property-income\">What is property income and who must declare it<\/a><\/li><li><a href=\"#section-rb-structure\">Section RB of the REDDITI PF form: structure and parts<\/a><\/li><li><a href=\"#column-by-column\">How to complete property income: column by column<\/a><\/li><li><a href=\"#usage-codes\">Property usage codes: complete guide for property income<\/a><\/li><li><a href=\"#flat-tax\">Flat tax (cedolare secca): when it pays off and how to declare it in property income<\/a><\/li><li><a href=\"#property-income-imu\">Property income and IMU: the substitution effect you cannot ignore<\/a><\/li><li><a href=\"#special-cases\">Most common special cases when declaring property income<\/a><\/li><li><a href=\"#cin-2025\">The National Identification Code (CIN) from 2025: what changes for property income<\/a><\/li><li><a href=\"#practical-example\">Practical example: completing Section RB<\/a><\/li><li><a href=\"#trust-a-professional\">Why you should trust a professional with your property income return<\/a><\/li><li><a href=\"#download-infographic\">Download the infographic PDF<\/a><\/li><li><a href=\"#faq\">Frequently asked questions (FAQ)<\/a><\/li><li><a href=\"#still-confused-about-our-features-get-a-consultation\">Property to declare in Italy? Trust Studio Lombardo Larosi<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"what-is-property-income\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-abd528ab13d4e893d6160eaccdd7b2c4\"><strong>What is property income and who must declare it<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-6cb6bcfd6f5fa638ef304be37c9710b6 wp-block-paragraph\"><strong>Property income<\/strong> refers to the income \u2014 actual or deemed \u2014 arising from ownership of residential or commercial properties located in Italy. Anyone who owns, even partially, a residential, commercial, or business property on Italian soil is required to declare it. Properties located abroad are excluded from Section RB and must instead be reported in Section RL.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-cfd5c597d89282e028d91d38851ce966 wp-block-paragraph\">The obligation applies both to full owners and to co-owners, who must state their ownership percentage. Even those who receive no rental income \u2014 for example because the property is kept at their disposal or made available free of charge to a family member \u2014 are still required to declare <strong>property income<\/strong> based on the updated cadastral value.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"section-rb-structure\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-248a7779d901fb0661a35791cea1f4fd\"><strong>Section RB of the REDDITI PF form: structure and parts<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-97487072e6368679d85523dbdcfb9533 wp-block-paragraph\">Section RB is the part of the REDDITI Persone Fisiche form dedicated to declaring <strong>property income<\/strong>. It is divided into three main parts:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-67977e3b62dbe35528d9e22bcfb235a2\">\n<li><strong>Part I (lines RB1\u2013RB9)<\/strong>: property income entries \u2014 one line per property owned<\/li>\n\n\n\n<li><strong>Part II (line RB11)<\/strong>: rental contract data, with totals for flat-rate tax (cedolare secca)<\/li>\n\n\n\n<li><strong>Part III (lines RB24\u2013RB25)<\/strong>: National Identification Code (CIN) for properties used for tourist or short-term lets, mandatory from 1 January 2025<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f7dea5e2327d984a9aadce8be84990da wp-block-paragraph\">Line RB10 provides an overall summary of all income types and flat-rate tax totals, serving as the consolidation row for the entire section.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"column-by-column\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-bc0e85b1753e5ae7dac05b968403e147\"><strong>How to complete property income: column by column<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-9cd2e2eb9ebc3ed22749bb3cb8b0f9d1 wp-block-paragraph\">Each line in Part I contains several columns. Here is what to enter in each one:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Column<\/strong><\/td><td><strong>Description<\/strong><\/td><td><strong>Notes<\/strong><\/td><\/tr><tr><td>1 \u2014 Cadastral value<\/td><td>Non-updated cadastral value of the property<\/td><td>For listed\/historic properties: 50% reduction applies<\/td><\/tr><tr><td>2 \u2014 Usage<\/td><td>Code indicating how the property is used<\/td><td>Codes 1 to 15: see usage code table below<\/td><\/tr><tr><td>3 \u2014 Days<\/td><td>Days of ownership during the year<\/td><td>365 if owned for the full year<\/td><\/tr><tr><td>4 \u2014 Percentage<\/td><td>Ownership share as a percentage<\/td><td>100 if sole owner<\/td><\/tr><tr><td>5 \u2014 Rental income code<\/td><td>Method of taxation for the rental income<\/td><td>1=std.95%, 2=std.75%, 3=flat tax 100%, 4=historic 65%<\/td><\/tr><tr><td>6 \u2014 Rental income<\/td><td>Taxable portion of the annual rent<\/td><td>In co-ownership: always enter the full rental amount<\/td><\/tr><tr><td>7 \u2014 Special cases<\/td><td>Code for special situations (uninhabitable, unpaid rent, etc.)<\/td><td>Codes 1 to 8<\/td><\/tr><tr><td>8 \u2014 Continuation<\/td><td>Tick if the line refers to the same property as the line above<\/td><td>Used when one property spans multiple lines<\/td><\/tr><tr><td>9 \u2014 Municipality code<\/td><td>Cadastral code of the municipality where the property is located<\/td><td>E.g. H501 = Rome, F205 = Milan<\/td><\/tr><tr><td>11 \u2014 Flat tax<\/td><td>Type of rental under flat-rate tax (cedolare secca)<\/td><td>1=standard 21%-10%, 2=short-let 21%, 3=short-let 26%<\/td><\/tr><tr><td>12 \u2014 IMU special cases<\/td><td>Special IMU\/IRPEF situations<\/td><td>1, 2 or 3 depending on the circumstance<\/td><\/tr><tr><td>13\u201319 \u2014 Income<\/td><td>Amount of income declared<\/td><td>Complete only on the first line for each property<\/td><\/tr><tr><td>20 \u2014 Other data<\/td><td>Code 1 for agreed-rent contracts with flat tax in disaster-affected or seismic red-zone municipalities<\/td><td>See ministerial guidelines<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"usage-codes\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-8a5b9debb5ff65febea9d17b1654b1f3\"><strong>Property usage codes: complete guide for property income<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a8c7967989b214db2ecbab680cb9b30d wp-block-paragraph\">Column 2 (Usage) is one of the most critical when completing the <strong>property income<\/strong> declaration. Selecting the wrong code can result in incorrect taxation. Here are the main codes:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-f459befd3e97ea27c0956020497a8742\">\n<li><strong>Code 1<\/strong> \u2014 Taxpayer&#8217;s primary residence<\/li>\n\n\n\n<li><strong>Code 2<\/strong> \u2014 Property held at disposal (not let, not used as primary residence)<\/li>\n\n\n\n<li><strong>Code 3<\/strong> \u2014 Let at market rate (including partial lets or periods under 30 days)<\/li>\n\n\n\n<li><strong>Code 4<\/strong> \u2014 Let at a legally determined rent<\/li>\n\n\n\n<li><strong>Code 5<\/strong> \u2014 Accessory to the primary residence (garage, cellar, etc.) with its own cadastral value<\/li>\n\n\n\n<li><strong>Code 6<\/strong> \u2014 Property used partly as primary residence and partly for a professional activity<\/li>\n\n\n\n<li><strong>Code 8<\/strong> \u2014 Let at an agreed rent in high-density municipalities, or with flat tax in disaster-affected or 2016 seismic red-zone municipalities<\/li>\n\n\n\n<li><strong>Code 9<\/strong> \u2014 Other cases, including accessories to short-let properties (in the latter case, rental income is reported only for the dwelling)<\/li>\n\n\n\n<li><strong>Code 10<\/strong> \u2014 Property on free loan to a family member, or used as primary residence by one of the co-owners<\/li>\n\n\n\n<li><strong>Code 11<\/strong> \u2014 Primary residence partly let at market rate<\/li>\n\n\n\n<li><strong>Code 14<\/strong> \u2014 Property in Abruzzo let to residents of earthquake-affected areas<\/li>\n\n\n\n<li><strong>Code 15<\/strong> \u2014 Property in Abruzzo on free loan (comodato d&#8217;uso)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"flat-tax\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c6609a413c57e49643065ca047a65195\"><strong>Flat tax (cedolare secca): when it pays off and how to declare it in property income<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7e7b001094c04d16ef78d24fa54d5f56 wp-block-paragraph\">The flat tax (cedolare secca) is an optional tax regime that replaces IRPEF, regional and municipal surtaxes, as well as stamp duty and registration tax on the rental contract. It applies exclusively to residential properties and provides three distinct rates:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-4c55931f71dba81c04efe75552edd0a7\">\n<li><strong>21%<\/strong> \u2014 for standard market-rate rental contracts and short-term lets<\/li>\n\n\n\n<li><strong>10%<\/strong> \u2014 for agreed-rent contracts in high-density residential municipalities<\/li>\n\n\n\n<li><strong>26%<\/strong> \u2014 for short-term lets from the second property let in the same year (applicable from 2024)<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c9d4972df93a40730f0706d859888a62 wp-block-paragraph\">When opting for the flat tax, enter code 3 in column 5 and the appropriate code in column 11 (1, 2, or 3 depending on the type of rental). The amount to enter in column 6 is 100% of the agreed rent, regardless of the ownership share in the case of co-ownership.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"property-income-imu\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-0a8146d0e8ca0e60420abefdff6b39bb\"><strong>Property income and IMU: the substitution effect you cannot ignore<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9daa9224197dc1e3dadaf1cbcd733198 wp-block-paragraph\">One of the most complex aspects of the <strong>property income<\/strong> declaration concerns the relationship with IMU (the municipal property tax). As a general rule, for unlet properties subject to IMU, the latter substitutes IRPEF \u2014 meaning the income does not need to be subject to income tax as well. However, there are important exceptions, coded in column 12 (IMU special cases):<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-5cfc4e77019050987d369e2702e7705c\">\n<li><strong>Code 1<\/strong> \u2014 Property other than the primary residence that is exempt from IMU but still subject to IRPEF (e.g. agricultural land in certain municipalities)<\/li>\n\n\n\n<li><strong>Code 2<\/strong> \u2014 Primary residence and accessories subject to IMU (luxury properties: cadastral categories A\/1, A\/8, A\/9)<\/li>\n\n\n\n<li><strong>Code 3<\/strong> \u2014 Unlet residential property in the same municipality as the primary residence: IRPEF applies at 50% of the updated cadastral value<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c7f36585ff7a4d3b086a2ccf6e0971b6 wp-block-paragraph\">Understanding this mechanism correctly is essential to avoid paying twice \u2014 or conversely, failing to declare income that is actually subject to IRPEF.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"special-cases\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-27dd71bcfa2d030c2864c20b02e03c37\"><strong>Most common special cases when declaring property income<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7daf78ac22fe401f601021a35e3001ab wp-block-paragraph\">Column 7 contains codes for situations that deviate from the standard. Here are the most frequently encountered cases:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-eed53e33ced9fb0a7aab0dc6695ef3e3\">\n<li><strong>Code 1<\/strong> \u2014 Property destroyed or uninhabitable due to an earthquake or natural disaster<\/li>\n\n\n\n<li><strong>Code 3<\/strong> \u2014 Uninhabitable unit for which a cadastral value revision has been requested<\/li>\n\n\n\n<li><strong>Code 4<\/strong> \u2014 Let property for which no rent has been received (useful in cases of tenant arrears)<\/li>\n\n\n\n<li><strong>Code 5<\/strong> \u2014 Co-owned property let to one of the owners<\/li>\n\n\n\n<li><strong>Codes 6, 7, 8<\/strong> \u2014 Downward rent renegotiation, with or without notification to the Revenue Agency, in various situations involving arrears or co-ownership<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"cin-2025\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-277457c309861ab17561225fd41bebd3\"><strong>The National Identification Code (CIN) from 2025: what changes for property income<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-aafeaab779c6bae9116d882609a96640 wp-block-paragraph\">From 1 January 2025 it is mandatory to include the <strong>National Identification Code (CIN)<\/strong> in Section RB. The CIN is issued by the Ministry of Tourism and is required for all properties used for tourist or short-term lets, as well as for hotel and non-hotel accommodation. This requirement applies to Part III of Section RB (lines RB24 and RB25) and forms part of the broader regulatory framework aimed at governing the short-let market in Italy.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c38039894ffe73922872b0fc2774150b wp-block-paragraph\">Anyone who rents their apartment through online platforms (Airbnb, Booking.com, etc.) for periods of less than 30 days must obtain a CIN and include it in their <strong>property income<\/strong> declaration. Failure to do so may result in administrative penalties.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"practical-example\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-e288a62981bf91e4400e03a9a98f77fe\"><strong>Practical example: completing Section RB<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9813617df21c6103eb3e56713fb0c4db wp-block-paragraph\">Consider a self-employed professional who uses their flat both as their primary residence and partly for their professional activity. In this case, <strong>usage code 6<\/strong> applies in column 2. The cadastral value (e.g. \u20ac516.00) is entered in column 1 with 365 days of ownership and 100% ownership share. The 50% of income attributable to the professional use of the primary residence is declared under standard taxation but may be deducted within the self-employment income section at line RE10.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-591d9a9897f330e3added8ac67614949 wp-block-paragraph\">This example clearly illustrates how the declaration of <strong>property income<\/strong> can interact with other sections of the tax return, requiring an overall view of the taxpayer&#8217;s complete fiscal position.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"trust-a-professional\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-8f4f23f7734c8f734b6e886e6b11b335\"><strong>Why you should trust a professional with your property income return<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8e6cd1a38bf538d95f106ea23d94c4ad wp-block-paragraph\">The rules governing <strong>property income<\/strong> in Italy are dense with exceptions, codes, and interactions with other taxes such as IMU, IRPEF, and the flat-rate tax. A mistake in selecting the usage code, calculating the taxable rent, or handling the IMU substitution effect can result in penalties or a tax audit. <strong>Studio Lombardo Larosi<\/strong> provides comprehensive assistance with completing Section RB and managing all tax obligations connected to property ownership in Italy. We are here to help you avoid errors and optimise your tax position.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-487270e9bcaae8b6e5129be4f54d3acf wp-block-paragraph\">\ud83d\udce7 Contact us at <strong>info@studiolombardolarosi.it<\/strong> for a personalised consultation.<\/p>\n\n\n\n<h2 id=\"download-infographic\" class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-013f5af4f878f775e87336316edb7661\"><a href=\"https:\/\/drive.google.com\/file\/d\/1e4AkpXkjBznZ22uN0QTHX3OokJduLirt\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">Download the infographic PDF<\/a><\/h2>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/05\/infografica_quadro_rb_en.pdf\" type=\"application\/pdf\" style=\"width:100%;height:312px\" aria-label=\"Embed of infografica_Property Income in Italy 2026.\"><\/object><a id=\"wp-block-file--media-d77e1bb4-c61d-470d-888d-e31d3b5fa7c7\" href=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/05\/infografica_quadro_rb_en.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">infografica_Property Income in Italy 2026<\/a><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"faq\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-68bda9a99dce011b53c2159d153133a6\"><strong>Frequently asked questions (FAQ)<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-37fd67825d5f461a6bac5eaf1c623d40 wp-block-paragraph\">\ud83d\udccc <strong>Do I need to declare property income if my property is vacant?<\/strong><br>\u27a1\ufe0f Yes. Even an unlet property must be declared in Section RB based on its updated cadastral value, unless the IMU substitution effect applies.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a37fac9531f99db9caa27732e4a90481 wp-block-paragraph\">\ud83d\udccc <strong>How is property income declared in cases of co-ownership?<\/strong><br>\u27a1\ufe0f Each co-owner completes their own Section RB stating their ownership percentage in column 4. However, the full rental amount must always be entered in column 6.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-bfc5d199e8d62d946343886ca452a1f2 wp-block-paragraph\">\ud83d\udccc <strong>What happens if I fail to declare property income?<\/strong><br>\u27a1\ufe0f Failure to declare exposes you to penalties ranging from 90% to 180% of the tax evaded, plus interest. In cases of an inaccurate return, penalties may be reduced through voluntary disclosure (ravvedimento operoso).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" class=\"wp-block-cover__image-background wp-image-1143 size-full\" alt=\"Property income Italy \u2014 Studio Lombardo Larosi\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg 640w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-gv-color-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center accountra-animate accountra-move-up accountra-delay-1 has-third-color has-text-color\" id=\"still-confused-about-our-features-get-a-consultation\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>Property to declare in Italy? Trust Studio Lombardo Larosi<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group accountra-animate accountra-move-up accountra-delay-3 has-third-color has-text-color is-layout-constrained wp-container-core-group-is-layout-33481bb0 wp-block-group-is-layout-constrained\" style=\"margin-bottom:30px\">\n<p class=\"has-text-align-center has-text-color has-tiny-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\">We guide you through the correct completion of Section RB and handle all your property tax obligations in Italy.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons accountra-animate accountra-move-up accountra-delay-5 is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill  is-style-custombuttonone\"><a class=\"wp-block-button__link has-poppins-font-family has-custom-font-size wp-element-button\" href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px;font-size:16px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>If you own one or more properties in Italy, correctly declaring your property income is one of the most important tax obligations of the year. Errors in completing Section RB can result in penalties, tax assessments, or the loss of tax benefits. In this complete guide, Studio Lombardo Larosi walks you through how Section RB [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3383,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,19],"tags":[482],"class_list":["post-3381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-consulting","tag-property-income-in-italy-2026"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=3381"}],"version-history":[{"count":1,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3381\/revisions"}],"predecessor-version":[{"id":3385,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3381\/revisions\/3385"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/3383"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=3381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=3381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=3381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}