The benefits for the under 36

How to buy house
6.09.2022 2 minuti di lettura

The tax break introduced by the decree law "Sostegni Bis" has been extended for a further six months, until December 31, 2022, with some changes. Let’s see what are the advantages that can be enjoyed by under 36 for the purchase of their first home.

The identikit
Young Italians leave the family home later than in other countries, for this reason to promote autonomy, Italy has provided some advantages for today’s under 36, including:

  • exemption from registration tax, mortgage and cadastral tax, for sales not subject to VAT;
  • for purchases subject to VAT remains the exemption from registration tax, mortgage and cadastral tax with the recognition of a tax credit;
  • exemption from the substitute tax for financing for the purchase, renovation and construction of a building for primary residential use;
  • exemption from stamp duty, as for the acts of purchase subject to the proportional registration tax.

This support can benefit the following young people:

  • those who have not yet reached 36 years of age in the year of  the purchase agreement;
  • which have an ISEE indicator not exceeding 40,000 euros per year.

First house
In addition to the requirements of the tax break, “under 36” must also be eligible for the first house benefits, in particular:

  • be resident in the Municipality where you want to buy your house, or transfer your residence within 18 months from purchase agreement;
  • not own , even in community property, another house in the territory of the Municipality where the property to be purchased is located;
  • not own another property purchased with the “first house” tax break, in case it is necessary to sell it within one year of the purchase of the new property. 

Properties eligible for the benefits must not be villas, castles or historic buildings with valuable and artistic elements. In addition, the benefits also include appliances such as warehouses, garages and canopies that can be purchased at the same time as the deed or with a separate agreement but within the expiry time of the benefits and in compliance with the requirements. 

Lack of requirements and tax break loss
The legislation introduced some specifications in case of lack of conditions and requirements for benefits "under 36". Indeed, you can still have access to the "first home" facilities for purchases subjected to: 

  • registration tax, which is subject to the recovery of this and mortgage and cadastral tax;
  • VAT you must pay the registration tax, mortgage and cadastral tax and you must return the tax credit used, if already used.

Concerning the tax break loss, these take place:

  • for false statements about the requirements, made in the act of purchase;
  • missing the deadline for transferring residence;
  • when sold within 5 years of purchase, without a subsequent repurchase within one year;
  • for the lack of transfer (alienation) of the previous first house within the year from the 
  • purchase of the new one. 

The updated guidelines make the “bonus under 36” valid until December 31, 2022, so for young people who want to buy a home, this is the right time to start exploring the real estate landscape of your favorite area. 

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