“First home” tax benefits: rules for citizens abroad The Revenue Agency clarifies the requirements for “first home” benefits for citizens abroad, confirming the impossibility of modifying post-purchase declarations and suggesting remedies to avoid sanctions .

Tax breaks for the purchase of a “first home” represent a significant advantage for those who decide to buy a home in Italy, but their access is subject to strict regulatory requirements.

With answer no. 238/E of 2 December 2024, the Revenue Agency has provided a crucial clarification regarding the applicability of these benefits to Italian citizens transferred abroad for work reasons.

The question raised concerns the possibility of modifying the declaration made at the time of purchasing the property, in case of difficulty in complying with the obligation to transfer residence within 18 months.

What are the limits imposed by the legislation? What happens if the stated requirements are not met?

Let’s discover together the information provided by the Agency.

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Requirements to access the “First Home” benefits

The “first home” concessions provide significant reductions in registration, land registry and mortgage taxes for those who purchase a property intended to become a main residence. However, access to these benefits requires compliance with specific requirements, regulated by the Note II-bis of article 1 of the Tariff, Part I, attached to Presidential Decree no. 131/1986.

Among the main requirements:

1. Subjective: The buyer must be a natural person and declare that he intends to transfer his residence to the municipality in which the property is located within 18 months of purchase.
2. Objectives: The purchased property must not fall into the cadastral categories considered luxury (A/1, A/8, A/9).
3. Exceptions for citizens abroad: Those who have moved abroad for work reasons can access the benefit without having to transfer their residence, as long as the move abroad has already taken place at the time of purchase.

The interpretation of these requirements is often the subject of clarifications, as in the case analyzed.

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The case analyzed in answer no. 238/E

The clarification provided by the Revenue Agency concerns an Italian citizen residing abroad, registered with AIRE, who purchased a home in Italy in 2023 declaring her intention to transfer her residence to the municipality of the property within 18 monthsa necessary requirement to benefit from the “first home” benefits.

The taxpayer, however, subsequently expressed her desire to maintain her residence abroad, asking the Agency if it was possible to correct the initial declaration. Specifically, he requested to be able to retroactively declare that his move abroad for work reasons satisfied the requirements set by the law to maintain the benefit, despite the fact that at the time of purchase he resided and worked temporarily in Italy.

The Agency rejected the request, highlighting that the taxpayer, at the time of the stipulation, did not satisfy the key requirement of having already moved abroad for work, an essential condition for accessing the exemption from the transfer of residence.

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The implications of the Revenue Agency’s decision

The decision of the Revenue Agency reiterates a key principle: to benefit from the “first home” benefits without transferring residence to the municipality of the property within 18 months, it is necessary that the buyer has already moved abroad for work reasons at the time of signing the purchase contract. This requirement, also clarified in circular no. 3/2024cannot be satisfied retroactively through supplementary statements or subsequent amendments.

In the case in question, the taxpayer was in Italy at the time of purchase and worked there with fixed-term contracts. Consequently, failure to comply with the commitment to transfer residence entails the forfeiture of tax breaks.

The Agency also specified that there are no exceptions to the legislation that allow the initial declaration to be amended to meet the requirements subsequently. This principle reinforces the need to strictly respect the commitments undertaken at the time of stipulation.

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Possible remedies to avoid sanctions

Although failure to comply with the requirements will result in the loss of “first home” benefits, the Revenue Agency offers a way to mitigate the tax consequences. As clarified in resolution no. 105/2011the buyer who fails to respect the commitment to transfer residence within 18 months can submit a request to the Office where the deed was registered.

This request allows you to:

• Revoke the declaration of intent formulated in the deed of purchase of the property.
• Request reimbursement of the tax paid during registration, without applying sanctions.

This opportunity is valid only if the 18 month period has not yet expired. The revocation allows you to regularize the tax situation without incurring penalties, even if it involves the payment of the tax difference due for failure to apply the benefit.

This remedy represents an important solution for those who, for personal or professional reasons, are unable to comply with the declared requirements, despite being aware that it involves the definitive loss of benefits.