THE CASSATION ENLARGES THE PERIMETER OF FACILITIES FOR THE FIRST HOUSE
Buying an apartment with the benefits first home can result in savings that make the difference in buying decisions. It is for this reason that a very recent sentence is indicated in the context of the jurisprudence of the Court of Cassation, for which the purchase of a property with the first home advantage is also due to the person who already owns another residential property in the same municipality, provided that this is unusable because it is leased to third parties.
The difference is not cheap. Who buys an apartment from a private home without the first reductions, in fact, must pay 9% of the registration tax, plus 50 euros for the mortgage tax and another 50 euros for the land registry. With the first home benefits, however, the registry tax falls to 2% while the mortgage and cadastral taxes remain fixed for 50 euros each.
In order to be entitled to apply these benefits, the legislation sets conditions that are not always easy to comply with. First of all, the property must not be "luxury" ie belonging to the cadastral categories A / 1 (stately homes), A / 8 (houses in villas) and A / 9 (castles and palaces of eminent artistic and historical merits).
As a second requisite there is the place where the property to be purchased is "located". In order to take advantage of the benefits, in fact, the house must be in the Municipality where the buyer has his residence. And if the buyer is resident in another municipality, he must transfer the residence within 18 months from the purchase to the one where the property is located.
But it is not enough: the purchaser must in fact declare in the deed of purchase and under penalty of forfeiture of the concession: not to be exclusive owner or in communion with the spouse of property rights, usufruct, use and residence of another house in the territory of the municipality where the property to be purchased is located; not to be a holder, not even for quotas, even under the legal community over the entire national territory of property rights, usufruct, use, habitation and bare ownership of another house purchased by the same subject or spouse with the first home benefits .
The framework for accessing the first house benefits therefore appears to be rather rigid and complicated to respect.
But the jurisprudence intervened with various judgments, widening the margins for access to benefits. It is common ground that the ownership in the same Municipality of another residential property does not prevent the application of the first home subsidy, in the presence of the other conditions required, when the property is small, or when it is insufficient to guarantee a suitable housing in the family unit of the buyer (in this case came to the scrutiny of the judges it was a building of 22.69 square meters, obviously and clearly unsuitable for the ordinary needs of a "whole family").
And recently, the facilitation horizon has expanded further, going well beyond the size limit: with sentence no. 19989/2018, in fact, the Court of Cassation established that also the ownership of another property in the same Municipality, which is however leased, does not hinder the enjoyment of the first house benefits.
According to the Supreme Court, in essence, the purchase of a residential property with the first home facility is also up to those in the same municipality already owns another residential property, if this property is not suitable for residential use, also as leased to third parties.
It is also clear that the impossibility of using the property because it is occupied by others, also considering the considerable amount of time necessary for the "release" of the apartment, do not allow the owner to use it as a dwelling and make it de facto inedoneo the same building.
In some cases, remember, the law also allows you to take advantage of the first home benefits even in the absence of the residence requirement. This happens, for example, when the purchased property is located in the territory of the Municipality where the buyer carries out its activity, or when the property is located in the territory of the Municipality where the employer is based or carries on business. , or if the buyer had to move abroad for work reasons; or even in the hypothesis that the buyer is an Italian citizen who emigrated abroad. In addition, for the personnel of the Armed Forces and the Police Forces the condition of the residence in the municipality of location of the property purchased with the first house facilities is not required.
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