Q. What is the codice fiscale? When do I need it? How do I get it?
A. The Italian term "codice fiscale" is commonly transalted "tax code" or "fiscal code" or "tax number". It is an identification code. When referred to individuals, as opposed to entities, the codice fiscale is the result of a formula applied to name, family name, date and place of birth. It is assigned by birth to Italians and upon requests to non Italians. It does not imply any tax duty per se. It is mandatory to a number of activities such as opening a bank account, filing a summon in court, buying or inheriting a property, registering a preliminary contract for a property purchase, buy a mobile phone number, apply for utility connection, get an Italian mortgage, etc. You can apply for free for your Italian codice fiscale through any tax office ("Agenzia delle Entrate") in Italy or through an Italian consular office or Embassy. Or an attorney can apply and obtain a tax code certificate on your behalf without need to deal personally with the relevant Italian tax authorities. With respect to the Italian property purchase, you want to make sure the information on the Italian tax code is consistent with the information on the identification document you will show to the notary (or the other officer) who will identify the parties on completion/closing.
If you do not want to spend your time on Italian codice fiscale application, contact our Italian lawyers. Our staff will be glad to take care of it on your behalf. One of our Italian lawyers will review the process and make sure it is properly completed.