Rental income from real estate located in Italy is always subject to Italian tax, and the tax due on rental from non-business lettings is pretty much the same whether you are resident or not.  Since the property will not be occupied as your residential address it is likely that you will be liable without exemption to IMU, the annual property ownership tax and to TARI at potentially higher non residential rates.  Utility costs are typically higher where the property is not occupied as your residence.