To buy or rent a house in Italy, you need an Italian tax number (“codice fiscale”). Only short-term rentals (up to 30 days) are exempt.

The codice fiscale should be obtained from the tax authority using form AA4/8, which can be downloaded from the Tax Agency’s website. When making the request, the applicant must provide proof of the reason for the request (e.g., buying a house or renting a property).

If the applicant is not a resident in Italy, he must also choose a domicile in Italy. This address can coincide with the house he intends to buy or rent, but the tax office will likely request evidence. 

If you do not yet have a personal address, you can designate the office of a lawyer or a tax consultant as your domicile. In this case, the tax office will typically require confirmation of the domicile. 

Non-UE citizens must provide a copy of their residence permit (permesso di soggiorno). If the application for the residence permit is still ongoing, evidence of submission and acceptance must be supplied.

The request can be submitted as follows:

• Through the Italian embassy in the purchaser’s country; however, not all embassies are set up to do this.
• Send it via certified mail addressed to the district tax office; however, not all district offices respond to such requests. In any case, if you want a reply, the request must be sent from an Italian certified mail address. Usually, this is done through a consultant.
• Accessing the district tax office in person: this requires an appointment, which must be booked through the tax office platform; for this, you need an Italian identity card and must complete an electronic identification process. If you are unable to do this, you must delegate to a consultant.
• Delegating a consultant to manage the request is the easiest option; you complete the form, send the signed original to the consultant, and they will handle the rest.
• If you have already purchased the house, the notary can submit the request on your behalf and register you as the property owner. This process is not always appreciated by notaries, as it adds to their workload and sometimes involves tight deadlines.