Home bonus under 36: guide on requirements and timing


Emma Potter

Who is entitled to benefits

The first home bonus under 36 is awarded to young people who have under 36 years old in 2024 it’s a Isee not exceeding 40,000 euros at the time of signing the definitive contract.

For those who meet these requirements there is theexemption from payment of registration, mortgage and cadastral taxes on the purchase if the seller is a private.

In case of purchase from buildertherefore with an act subject to VAT, you are entitled to a tax credit equal to the amount due. As a further benefit, theexemption from substitute tax on mortgages.

The extension and the “uncovered” months

There expiration of the Bonus was initially scheduled for 31 December 2023. The conversion law of decree 215/2023 (law no. 18/2024)in force since 29 February 2024, then established that the benefits can be requested even when it has been signed only the preliminary contract until 31 December 2023provided that the definitive deed is stipulated by 31 December 2024. It is also necessary that the compromise has been registered by the same date, otherwise the Bonus is not due.

The same law provides protection for buyers who have signed a definitive deed between 1 January 2024 and the date of entry into force of the new provisioni.e. the right to obtain a tax credit equal to the taxes paid in excess of those due if the concessions had also been applied in this period of time.

In the circular the Agency details rules for requesting credit. This it can only be used in 2025 in reduction of the Irpef and for the amount not used in this way, in compensation via the F24 form to pay other taxes.

ISEE and supplementary deed

First we clarify that in case of missing ISEE at the time of the deedit is possible to demonstrate compliance with the requirements if, even at a later date, you are in possession of an ISEE valid in 2024 which refers to the same family unit in existence on the date of signature of the deed.

In order to have the credit recognized, however, you will have to present to the notary a supplementary deed to the deedi.e. a declaration certifying the desire to take advantage of the tax benefits “first home under 36” being in possession of the relevant requirements required by law. The supplementary deed must also contain the declaration of being in possession of the ISEE certificate valid in 2024 or of having already requested it, by submitting a specific DSU.

Credit is due also for taxes paid on the mortgage. The deed can also be presented in date after 31 December 2024provided that it is within the deadline for using the tax credit due, therefore in any case by 31 December 2025.

Ad hoc application for the reimbursement of taxes in the compromise

The tax exemption provided for in the deed does not automatically apply to preliminary contracts. For this reason, the circular reminds us, upon signing the definitive contract it is possible to submit a request for reimbursement for the recovery of the proportional tax paid for advances and deposits.

The refund request must be submitted within three years from the day of payment.