First home bonus, the waiver does not compromise the facilitation

After taking advantage of the first home bonus, in the event of a subsequent transfer, will the benefit be lost?


Through a response toruling number 4 of 7 January 2022, the Revenue Agency explains and illustrates the possibility of renouncing a proposal for first home purchase without losing the right to another hypothetical property also located in another municipality.

The first home bonus it is safe even if the taxpayer intends to renounce the facility by revoking the declaration of intent during the deed of the deed, at a later time the facility can be regained by moving one’s residence within 18 months from the sale.

First home bonus, the answer to the request number 4 of the Revenue Agency


You can get the first home bonus after having renounced the same for various reasons?

According to theRevenue Agency it is possible to take advantage of the benefit as long as it comes moved the residence in the municipality of the new building within 18 months from the deed of sale of the first.

The specific case concerns a taxpayer who purchased a property in 2020 with thefirst home facilitation moving to the municipality of the new home.


Subsequently, due to the poor health of the partner, the taxpayer had to carry out a transfer in another house asking for the liquidation of taxes to the Revenue Agency providing for the relative payment.

With the further worsening of the conditions of the cohabitant, the taxpayer deemed a new move unnecessary, consequently requests the possibility of regaining the discount which he had initially given up.

In this regard, the Agency believes that the aforementioned taxpayer can benefit from the first home bonus in compliance with the requirements of the law.

To learn more about all the features of the first home bonus and therefore understand how to log in to this facility, just take a look at the article First home bonus under 36.


Source: LAVORINCASA.it by www.lavorincasa.it.

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