The purchase of the first house with tax breaks is an excellent opportunity for those who want to buy a property with a reduced registration tax and other facilities. However, the rules on the subject are stringent and require particular attention.

A recent question published on Fiscooggithe portal of the Revenue Agency, has raised an important doubt: is it possible to buy a second property with the first home facilities if you are already owners, even if only at altitude, of another home bought with the same benefit?

The agency provided a clear and detailed response.

Let’s find out all the details together and what you need to do not to lose the tax breaks.

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The reader’s question: a concrete case of doubt about the concessions

A taxpayer subjected the following question to the Revenue Agency through Fiscooggi:

“My son is the owner in half (together with his brother) of a house purchased in 2018 with the first home concessions. Today he wants to buy a property, always in Italy, moving the residence. Is it possible to take advantage of the same facilities for the purchase? “

This situation is not rare and concerns many taxpayers who are in a real estate transition phase. In fact, it often happens that a property is purchased in co -ownership with other family members, as in the case of two brothers who buy a house benefiting from the first home concessions together.

However, when one of the two decides to buy a new home, perhaps for work or family needs, the doubt is born: is it possible to take advantage of the same tax benefits again, despite the share already owned on another property?

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What does the first home concessions law provides for

According to current legislation, to access the first home concessions it is necessary that the buyer is not already the ownernot even for shares, property rights, usufruct, use or home on another property purchased with the same benefit, throughout the national territory. This principle is established by the note II-bis of article 1 of the rate before the DPR n. 131/1986.

However, starting from 2016 Stability Lawan important exception has been introduced: those who have already used the first home facilities can buy a second property by benefiting again from the tax discount, as long as The owned house is sold within a certain period of time.

Thanks to the recent Budget law 2025 (law n. 207/2024)this term has been extended by a year to two years.

On the basis of these provisions, in the case analyzed by the Revenue Agency, the reader’s son will be able to purchase a new property with the first home concessions, but will have to respect a fundamental condition:

  • Will have to alienate at least 50% of the property of the property owned within two years from the new purchasethat is, his share of the house purchased in 2018 with the first home benefits.

If it does not respect this condition, it will lose the facility obtained on the new purchase and will have to pay the difference in tax, as well as any penalties and interests.

If the taxpayer does not sell the share of the house owned within the two scheduled years, the Revenue Agency will proceed to revocation of the facility on the new purchase. This means that it will be required to pay:

  • The ordinary register tax or the non -discounted VAT
  • Tax penalties for the forfeiture of the benefit
  • The interest of defaults calculated from the date of purchase

It is an important risk that can involve a significant tax cost.