First home benefits: the tax discount
The first home benefit, we remind you, is recognised exclusively on non-luxury homestherefore excluding the cadastral categories A/1, A/8, and A/9.
The benefit consists of reduction to 2%from the ordinary 9%, of the registration tax for those who purchase from a private individual. If you buy from a companyInstead, VAT is reduced to 4%compared to the 10% you pay on other properties.
The same discounts are provided for appurtenances of the first houseone for each cadastral category C2 (cellars and attics), C/6 (garages), (C/7) uncovered parking spaces. By purchasing from the manufacturer you are entitled to pay reduced VAT also on advance payments, issuing the relevant declarations on whether you meet the requirements to obtain the benefits.
The requirements to be declared to the notary
In order to obtain the tax discount, the necessary requirement is to do not own other houses in the same municipality exclusively, or in community with the spouse, or other properties already purchased with the same discounts.
Concession permitted, however, even if you are an owner in the Municipality in which the house to be purchased is located inherited apartment in co-ownership with other parties, or if you own a house in bare ownership. Even the possession of another house in full ownership but owned is not an obstacle to the benefits by inheritance or donation in another municipality.
Possession of the requirements is valid declared at the time of the deed and the notary must indicate this in the deed.
More time to resell
However, if you do not have these requirements because you already own a house purchased with subsidiesit is possible to have a tax discount even for the new purchase only if you sell the apartment you already own.
Even in this case it is necessary to do one specific declaration to the notaryi.e. the commitment to sell the old apartment. Sale that until 31 December 2024 it had to be done within twelve monthsand for which instead now, for 2025, the term doubles. Paragraph 116 of article 1 of the 2025 Budget Law, in fact, increased the deadline for carrying out the sale from one to two years.
Tax credit if you move into the property
When you sell your first house to buy another apartment there is no tax on the capital gain if you sell at a higher priceeven if you sell before five years of purchase, provided that the property has been used as a first home for the longest period between purchase and sale.
Furthermore, if the new property is actually intended as a first home, i.e. if you are going to live there, you will also be entitled to a tax credit equal to the taxes paid at the time of the first purchasea credit that can be used to discount the taxes on the new deed or to pay the IRPFEF even in several years, always against the declaration in the deed of the commitment to move into the new first home.
Even on the second purchase, you are also entitled to deduction on the commission paid to the agencyon a maximum amount of expenditure admitted to the subsidy equal to 1,000 euros.
More privacy at the deed
In fact, the law requires: indicate to the notary whether the purchase was made directly between the parties or whether an agent was used or to a real estate agency, for the purposes of deduction and control by the Revenue Agency. The notary must in fact note on the deed the identification data of the natural person and/or the agency data, and the registration number in the register of business agents in mediation and of the Chamber of Commerce.
Until yesterday it was also necessary to indicate the amount paid – which in some cases could be a source of embarrassment, considering that the commission is not always made to pay by both the seller and the buyer, but in some cases it can be entirely charged to the buyer, and in any case it could have been unpleasant to let people know also this information to the other party. From now on Instead you will no longer have to declare the compensation paidbut it will be sufficient to communicate to the notary the invoice number and the payment methodspayment which must necessarily be made with traceable instruments in order to be entitled to the deduction.
