50% home bonus even without residence at the start of the works: the confirmation of revenue

First home for itself or for their family members

The first home for the purposes of tax breaks is theproperty of ownership in which you live and you are residently resident. Therefore, it does not matter that it was purchased with the first home facilities but only the fact that both requirements are respected, that is, properties and residence.

But the first house can also be the one in which only the owner’s family members live (and are residents): spouse, children, parents, brothers, sisters and their children, in -laws, genres and daughters -in -law (pursuant to article 5, paragraph 5, of the Tuir), As long as the owner in question has no other houses. In fact, as reiterated in the circular “in the event that it is theoretically possible to make the choice in relation to two properties, one used as a habitual residence and another used for the usual residence of a family member, it is necessary to refer exclusively to the property used for the usual residence of the owner of the property, noting that the second property is used as a habitual residence of a family member”.

Without staying this point we see what happens to those who decide to Starting work in an apartment without having first transferred the residence.

Compulsory residence at the end of the works

With circular 8/and the revenue confirm what they had already indicated in circulars 13 and 17 of 2023 With reference to Superbonus works on single -family properties. Even then it had been clarified that “if the real estate unit is not used as a main home at the beginning of the works, the deduction is equally due, provided that the property is used as a main residence at the end of the same”.

The decisive element for access to the facility with an increased rate, therefore, is not the destination of the property at the time of the start of the works, but that finalverifiable upon completion of the interventions. In essence, two requirements must be verified: the ownership of the property at the beginning of the works and the destination of the property to the main home and at the end.

In concrete terms, for those who have purchased a house or for those who are restructuring one who already owns but now it is not inhabited, For the purposes of the 50% deduction, the transfer of residence can take place at the end of the worksbut anyway within the deadline for submitting the tax return for the year in which it benefits for the first time of the deduction.

It is obviously intended that for the expenses possibly incurred in 2026 they will apply the rates established for the year in question. If there are no news it will be the 36%.

For the pertinent 50% only if the constraint is already present at the start of the works

Clarifications also for the Interventions on the appurtenancesincluding the construction of a new car garage. In these cases, the 50% deduction for works concerning only the appliances applies exclusively in the event that these are already qualified as such at the time of the start of the works.

Therefore in the case of purchase of a property to be allocated only after first home, the relevance constraint must result from the deed of purchase in order to start the work and have the rate at 50%. In practice The relevance report must already exist when renovation begins.

Differentiated rates also for condominium works

The residence requirement for the purpose of the rate of 50% is required even in the case of condominium works in the new regulatory context. With circular 8/and the Agency clarified that for the renovation of common parts of condominium buildings are due deductions of 50% of the expenses incurred only for condominiums that use the apartment owned as the first home. Circumstance that must be verified, as mentioned for the individual real estate units, at the beginning of the works as regards the ownership of the property, and at the end of the works for the destination of the property to the main home.

Instead, the agency points out, for the expenses attributed to the other condominiums, who are not owners or who have not used the property with the main home, it is possible to benefit from the deductions due with the non -increased rates. The same clarifications are also valid for the expenses for interventions on common parts carried out in minimum condominiums and in entire buildings of a single owner.

50% remains even if the house then leaves itself

It is still possible keep the rate increased for the expenses of 2025 even if the house on which the works were carried out then leaves itself. As stated in the circular, in fact, “if the requirements to access the increase in the deduction rate for interventions on the real estate unit used as a main residence, if during the subsequent tax periods of use of the deduction, the property is no longer intended for the main home, the taxpayer can continue to benefit from the increased rate” are no longer “.