Poradna

Dear Stefania,

what would you want to tax if there is no income related to your property? :-)

But generally.

The income tax from incomes concerning to real estate is always paid in original country without respect to tax residency of the owner.

But the owner who is tax resident of other country (probably Czech in your case) is also obliged to declare the income in the tax return in country of it's tax residency (Czech). A duble taxation you can avoid acccording to mutual double taxation treaty between Italy and The Czech Republic. So your additional payment will be zero or very small amount.

Best Regards

Michael