Buying one first house it is often accompanied by the intention to benefit from tax breaks provided by law. However, when you are married and live under a legal community of property regime, there are some specific obligations that must be met to obtain these benefits.
In particular, the law provides that the declarations relating to the “first home” tax relief must be provided not only by the spouse who appears in the purchase deed, but also by the other spouse, even if the latter is not directly involved in the transaction.
This article aims to explore in more depth the legal requirements and implications of purchasing a first home under the community of property regime, in particular in light of a recent order from the Court of Cassation.
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The legislation on First Home benefits
According to the provisions of the art. 1 of the Tariff attached to Presidential Decree no. 131 of 1986, to take advantage of the tax breaks linked to the purchase of a first home, the buyer must make a series of specific declarations. In particular, the buyer must certify that he is not the exclusive owner or joint owner with his spouse of the ownership, usufruct, use and habitation rights of another house in the municipality where the property being purchased is located, and that he does not have already benefited from these benefits, even previously, throughout the national territory.
This declaration is essential to access the tax relief, and its absence would result in the loss of the benefit. However, the legislation does not expressly provide for an exception in the event that the purchase occurs as a result of the legal community regime.
This means that, even in community of property, both spouses must submit the required declarations.
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The order of the Court of Cassation
A recent order of the Court of Cassation (n. 26703 of 14 October 2024) has further clarified this aspect. The ruling confirms that, in the case of a purchase with tax relief by a spouse under the legal community regime, the necessary declarations must concern not only the spouse who is involved in the deed, but also the one who does not participate directly.
In other words, both marital parties must declare that they do not own other homes in the same municipality and that they have not already benefited from the “first home” tax breaks.
This decision of the Supreme Court clarifies the importance of active involvement of both spouses in terms of declarations, even if one of the two is not formally involved in the purchase deed. The lack of these declarations by both could result in the forfeiture of the right to the tax relief.
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Practical implications for spouses in community of property
For spouses who purchase a property jointly under the community of property regime, it is essential to strictly follow what is established by law and jurisprudence. In addition to the traditional documentation required for the purchase of a home, they must pay particular attention to tax declarations, as their absence or incompleteness can lead to significant financial consequences, including the loss of tax benefits and the payment of any penalties.
Furthermore, the Supreme Court ruling highlights how the legal community regime does not represent an exception to the rules governing tax breaks on first homes.
This imposes an additional level of diligence and coordination between spouses during real estate transactions.