Your questions - First home benefits, who is entitled to them if they have not yet transferred their residence?

Your questions - First home benefits, who is entitled to them if they have not yet transferred their residence?


I bought a property on 23 January 2020 in a different region than the one where I live, benefiting from the first home benefits. Due to the health emergency, and then other personal reasons, I have not yet transferred my residence to my new home. Have I lost the right to benefits? Or was there some further extension of the deadlines?

Signed letter — by email

To benefit from the reduced rate of registration tax, or VAT, on the purchase of a first home, the residence must be transferred to the property within 18 months of purchase. However, due to the pandemic, the deadline had been suspended in the period from 23 February 2020 to 31 March 2022. Then, during the conversion into law of the Milleproroghe Decree n. 198/2022 in February 2023, the expiry of the terms was suspended again, retroactively, from 1 April 2022 until 30 October 2023. In the reader's case, the 18-month term, therefore, elapsed in the period 23 January 2020 - 23 February 2020 ( 1 month only), will remain suspended until 30 October 2023 and will resume (for the remaining 17 months) thereafter. Therefore, you still have plenty of time, until 30 March 2025, to transfer your residence and not lose your right to benefit. While not forfeiting the benefit, the purchased home remains available and is therefore subject to Imu until he transfers his residence there and lives there habitually. The suspension until 30 October 2023 also concerns the one-year term within which, those who have purchased a property to be used as a main residence, must proceed with the sale of any home still in their possession. And the term of one year within which those who have sold the property purchased with the first home benefits before 5 years must proceed with the purchase of another property to be used as a main residence, in order not to lose the right to the benefits.

With the advice of Stefano Poggi Longostrevi

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