Buying in Italy from abroad: how to get an Italian tax code

Buying in Italy from abroad: how to get an Italian tax code (codice fiscale)

Buying a property in Italy is a real dream for many international buyers. When a client living abroad writes to us about a villa in the Val d’Orcia or a farmhouse (casale) near Lake Trasimeno, one of the first questions is: do I need a codice fiscale? The answer is yes, and it is best to apply for it early.

What it is and what it is for

The codice fiscale is the personal tax identification code issued by the Italian Revenue Agency (Agenzia delle Entrate). You need it when dealing with the notary, the bank and the Italian tax authorities, even if you are a foreigner or a non-resident. For this reason, it is best to have it before signing a preliminary contract (preliminare) or setting a date for the deed of sale (rogito).

Among other things, you need it to:

prepare or register the preliminary contract;

sign the notarial deed;

pay the taxes related to the purchase;

apply for a mortgage or open an account with an Italian bank;

set up the property’s utilities in your name.

How to apply

The application can be submitted at an Agenzia delle Entrate office in Italy, at the Italian consulate responsible for your country of residence (depending on the location), or through a delegate. In addition, clients residing abroad can send the request by certified e-mail (PEC) to the competent Agenzia delle Entrate office, attaching the completed AA4/8 form and the required identity documents (for non-EU citizens, for example, a passport or residence permit). In general, the specific procedures may vary depending on your citizenship, your place of residence and the instructions of the office or consulate.

Processing times depend on the office or consulate you choose and on the channel used. If you would rather not handle it from a distance, you can entrust the application to a delegate. Ask in advance which documents are required for the delegation.

If you buy with us, we can help you prepare the application and manage any delegation. The service is included in the agreed commission.

One codice fiscale for each buyer

The codice fiscale is personal. Imagine two brothers living abroad who choose a farmhouse together: before the preliminary contract, each of them must have one.

A delegate files the codice fiscale application for you, whereas an attorney-in-fact signs the purchase deed: these are two different roles. If you buy through a power of attorney, check with the notary whether the attorney-in-fact’s codice fiscale is also required. For powers of attorney signed abroad, remember that formalities for recognition in Italy are required, such as the Apostille or legalization and a sworn translation.

The codice fiscale is not enough to buy

It is not equivalent to a residence permit and does not authorize the purchase. Before the deed of sale, the notary checks the documentation of both the buyer and the property. For citizens of non-EU countries, it may be necessary to verify the reciprocity condition (Article 16 of the Preliminary Provisions to the Civil Code, “Preleggi”), also with the help of the guidance of the Ministry of Foreign Affairs and International Cooperation (MAECI). The check is not required in some cases, for example for holders of certain residence permits or citizens of countries with which specific agreements exist: the notary will tell you whether you fall into one of these.

Why plan ahead

Applying without time pressure helps above all if:

you live outside Italy and are buying in person or through a power of attorney;

you need financing;

you are buying together with other people, because each person needs their own code;

you are considering a villa, a farmhouse, an accommodation business or a farm.

The codice fiscale is only a first step. You still need to check the planning and cadastral documentation, the source of funds, the applicable taxes and any restrictions. For the full picture, see our Purchase Process.

FAQs

Can I apply for a codice fiscale without being in Italy? Yes, as a rule by certified e-mail (PEC) to the Agenzia delle Entrate, through the competent consulate (depending on the location) or through a delegate.

Can I buy a home with a codice fiscale? No. It is one of the necessary documents, but the purchase requires the notary’s checks.

When is the best time to apply? Before signing any binding documents or setting a date for the deed of sale.

Do I need a codice fiscale for each buyer? Yes, if several people are buying, each one has their own.

How much does it cost and how long does it take? Ask the office or consulate you choose about any costs (for example, postage) and about timing. With the online request, available to those with SPID, CIE or CNS credentials, the certificate of assignment is available within minutes; for other channels, times vary. The physical card, if requested, usually takes longer (at least a month at some consulates).

A guided journey

Buying in Tuscany, Umbria or Liguria means evaluating the property, its setting and the documentation leading up to the deed of sale. Apolloni & Blom supports clients in the search for villas, farmhouses, apartments, accommodation businesses and wine estates. It also coordinates the work of the professionals appointed for the notarial, tax and legal aspects.

If you are thinking of buying from abroad, write to us at info@apolloniblom.com for an initial orientation.

**The information in this article is general in nature. For your own case, you should consult a notary or a qualified adviser.

Sources: Agenzia delle Entrate (2026), Ministry of Foreign Affairs (2026) [Accessed 7 October 2026]. Article created by the Apolloni & Blom team with the assistance of AI.

Buying in Italy from abroad: how to get an Italian tax code

Buying in Italy from abroad: how to get an Italian tax code