3. Requisites for the benefits
The fiscal benefits to purchase a “first home” are only applicable in case of specific conditions and only if the buyer owns some precise requisites.
In this case, in addition to the information specified in the auto-declaration form, the buyer has to declare to possess the “first home” requisites (this declaration can be submitted later, through an act integrating the purchase deed).
The “first home” can be applied only if the property to buy belongs to the following categories:
A/2 “abitazione di tipo civile” (living home)
A/3 “abitazione di tipo economico” (inexpensive home)
A/4 “abitazione di tipo popolare” (social home)
A/5 “abitazione di tipo ultra popolare” (ultra social home)
A/6 “abitazione di tipo rurale” ( country home)
A/7 “abitazioni in villini” (cottage)
A/11 “abitazioni e alloggi tipici dei luoghi” (typical and characteristic home)
The “first home” benefits are not allowed for buying of property belonging to the cadastral categories A/1 “abitazioni di tipo signorile” (luxury real estate), A/8 “abitazioni in ville” (villa) and A/9 “castelli e palazzi di eminenti pregi artistici e storici” (castles and historical residences).
The benefits are applied for purchase of annexes, which are classified or classifiable in the cadastral categories C/2 “magazzini e locali di deposito”(storage buildings), C/6 “rimesse ed autorimesse”(boxes and garages), C/7 “tettoie chiuse o aperte”(open or closed canopies) limited to one annexe each category.
However, these annexes must remain at service of the main dwelling constantly, the house bought with “prima casa” benefits.
The place where the property must be located
Another important requisite is the place where the property is located.
The real estate must be located in the municipality where the buyer has his residency.
If the buyer resides in another municipality, he has to transfer his residency in the place where the property is located within 18 months from the purchase date.
The declaration must be contained in the purchase deed under penalty of expiration.
|The evidence shall be constituted by the date in which the declaration attesting the residency change transfer is submitted to the municipality office.
The right to the benefits is valid as well for properties located:
- in the municipality where the buyer pursues his activity (even if an income is not implied, such as studying activities, volunteering, sport…)
- in the municipality where the company director pursues his activity or where he owns his office, if the buyer has to live abroad for working reasons
- within the Italian territory, as long as the purchase is in “first home”, if the buyer is an Italian citizen living abroad. His condition of emigrant can be attested by a certificate issued by AIRE or by a self-certification in the purchase deed.
|When the buyer is a member of the army or police forces, the condition for which he has to reside in the municipality is not required.
4. When a “first home” is already owned
From 1. January 2016 the tax reliefs have been extended to taxpayers who already own a property bought with “first home” benefits under condition the owned house would be sold within one year from the new purchase.
|The benefits are applied even in case of a new purchase free of charge (donation or inheritance)
In the purchase deed of a new real estate under light regime (purchase, donation or inheritance acts) it is mandatory to declare the commitment of selling the owned property within one year. If this will not happen, the benefit to buy as “first home” are not valuable and, in addition to the payment of higher fees and related interests, it is added a 30% penalty.
It is possible to require a reduction in case of failure in the selling commitment, submitting an application of benefit warranty to the “Agenzia delle Entrate”.
The taxpayer who, after the purchase, realizes that is not able to respect the commitment (selling of the owned real estate) can submit the specific application to the office where the deed was registered. Through this application, to submit within one year from the new purchase, the taxpayer declares his inability to sell and has to pay the due taxes. It will be requested the calculation of the interests to pay.
When the new property is located in the same municipality of the owned property, bought without “first home” benefits, these benefits are not allowed on the new purchase.
This rule is valid even if the taxpayer declares the commitment to sell the owned property within one year form the new purchase.
Benefit on the new purchase when a home is already owned