For non-resident legal persons, it will be sufficient to indicate the name, company name, or firm, as well as the registered office
If the tenant of the property is a person not a resident in the territory of the state, it is possible to proceed with the registration of the lease even in the absence of a tax identification number
As the Internal Revenue Agency highlighted in its recent Resolution No. 5/E of 2023, there are increasing requests from taxpayers seeking clarification on the formalities required to register a lease to foreigners.
The issue is undoubtedly interesting because, among other things, individuals who are not residents of the state’s territory and intend to rent a property may lack a tax code.
The agency’s guidance
As highlighted by the agency, if the prospective foreign tenant does not have a tax identification number, it will also be possible to proceed with the registration of the contract through other avenues.
More specifically, as provided under Article 6 of Presidential Decree 605/73, the obligation to indicate the tax code of persons not resident in the territory of the state to whom this code is not already attributed is understood to be fulfilled with the indication of the following data:
- for natural persons, the surname and first name, place and date of birth, and foreign domicile
- for persons other than natural persons, the name, business name, or firm, as well as the registered office.
- for companies, associations or other organizations without legal personality, the surname and first name, place and date of birth, as well as the foreign domicile for at least one of the persons representing them must be indicated
Therefore, in the application for registration of the lease agreement, for the cases just highlighted, it will not be necessary to indicate the tax identification number of the tenant.
