First home bonus also on property to be combined with the one already owned
Here are the latest news and resolution n. 154 / E of the Revenue Agency of December 19, 2017.
You are entitled to the first home bonus also for the purchase of a second property to be joined to the one already owned for which it had benefited from the facilitation.
This is the latest news that comes from the Revenue Agency in Resolution n. 154 / E of December 19, 2017, which confirms that it is up to the first-home facility also for a subsequent purchase aimed at increasing the surface of the dwelling.
The request for clarification comes from a taxpayer who already owns two apartments in the same building, one of which was purchased benefiting from the first home bonus and another purchased without using the tax benefits.
In the event that the purchase of the new apartment is aimed at uniting the dwellings into a single real estate unit, it will be possible to benefit from the first home subsidy. All this, however, in compliance with specific requirements.
For the purchase of a new house adjacent to the two apartments already owned for the purpose of unification, even for cadastral purposes, you can request again the tax benefits for the purchase of the first house.
The Revenue Agency clarifies, however, that the favorable tax regime also applies to the purchase of the new building as long as the dwelling after the union retains the non-luxury features, ie that the cadastral category with which it will be classified the dwelling house is different from the categories A \ 1, A \ 8 and A \ 9.
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