Buying a house by taking advantage of the tax breaks provided for the “first home” can represent a great economic advantage. However, these concessions are not automatic: the taxpayer must comply with some requirements, including the transfer of the residence Within a certain period and, in some cases, the completion of the works if the property is still under construction.
But what if the Revenue Agency do you think these requirements have not been respected? What is the deadline within which it can intervene to revoke the concessions and request the payment of ordinary taxes?
An important sentence of the Court of Cassation has clarified this point, establishing the exact times within which the financial administration can carry out the checks.
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The case analyzed by the Court of Cassation
The case examined by the Court of Cassation concerns a taxpayer who, in 2009, purchased a rustic property together with a garage, simultaneously stipulating a mortgage for the purchase. In the notarial deed of sale, the buyer declared that he would have transferred his residence in the property within the term of 18 monthsas required by the legislation to take advantage of the tax breaks reserved for the purchase of the first home.
However, in November 2015, the Revenue Agency notified a notice of assessment by contesting the failure to carry out the conditions necessary for the maintenance of the facilities.
In particular, the financial administration considered that the taxpayer had lapsed from the tax benefit because the property, in addition to not being inhabited, had not been completed within the maximum term provided.
The agency then revoked the first home concessions, recalculating the taxes due:
- Registryapplied to the ordinary instead of facilitated.
- Mortgage and cadastral taxeswith higher rates than those reserved for the first home.
- Penalties and interestscalculated on the basis of the alleged tax irregularities.
At this point, the taxpayer challenged the provision before the Provincial Tax Commission, claiming that the Revenue Agency had fallen from the assessment power, as more than three years had passed since the 18 -month term within which he should have transferred the residence.
However, the case generated a legal debate, because the judges of the various phases of the trial expressed discordant opinions on the start of the term within which the agency could carry out tax control.
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The judgments of the tax commissions: a debate on the terms of assessment
The case was initially examined by Provincial Tax Commission (CTP)who rejected the taxpayer’s appeal, confirming the validity of the assessment of the Revenue Agency.
According to this first decision, the three -year term for tax control had to start starting from the expiry of the 18 months granted for the transfer of the residence.
Subsequently, the taxpayer appealed to the Regional Tax Commission (CTR) of Sicilywhich instead adopted a different interpretation. The CTR has established that the three -year term for the tax assessment should not from the expiry of the 18 months for the transfer of the residencebut rather From the expiry of the 36 months granted for the completion of the property.
This difference in interpretation was decisive for the case:
- If the three -year term had been considered from the expiry of the 18 months (as supported by the taxpayer), the 2015 assessment would have been late and therefore null.
- If, on the other hand, the term had been calculated starting from the deadline of 36 months for the completion of the construction (as established by the CTR), the assessment would still have been in the times required by law.
The interpretation of the CTR therefore gave reason to the Revenue Agency, confirming that the tax assessment had been notified within the terms and that the taxpayer had to pay the taxes due.
At this point, the case came to the Court of Cassation, where it was definitively decided what was the correct term for the action of the financial administration.
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The decision of the Cassation: definitive clarification on the terms of assessment
The Court of Cassation, with ordinance no. 3988 of 17 February 2025, confirmed the interpretation of the Regional Tax Commission, establishing that the deadline for tax assessment does not start from the 18 months scheduled for the transfer of the residencebut From the expiry of the 36 months granted for the completion of the property under construction.
In other words, the Revenue Agency has Six years of time (3+3) to carry out the tax check, calculated from the date of registration of the deed of sale.
This is because:
- The first home concessions can also be recognized for properties under constructionbut the buyer must complete the work within three years to maintain the tax benefit.
- The deadline for assessment starts from the expiry of these 36 monthsand not from 18 months for the transfer of the residence.
- If the property is not completed within three yearsthe taxpayer automatically loses the right to concessions and the agency can intervene to recover taxes.
In addition, the Court stressed that in the case in question the assessment was legitimate, because the taxpayer not only had not completed the works within the established term, but had also admitted that he had never really intended to transfer the residence to the property purchased.
In light of these considerations, the Cassation has rejected the taxpayer’s appeal and confirmed the validity of the assessment of the Revenue Agency. The taxpayer was also convicted of the payment of procedural costs.
This decision establishes a clear and important principle for those who buy a property under construction: It is not enough to declare the intention to transfer the residence, but it is essential to complete the works within the term established to maintain the tax breaks.
