First home separation bonus: is the benefit lost?

Is the first home bonus granted with the separation approval?

If at First home bonus if the sale occurs before the separation agreement approved by court.

L’Revenue Agency, in response to question number 651 of 01/10/2021, clarified that the first home bonus is due in the event that the sale of the property precedes the provision of the Court which makes a separation agreement. The provision of the Court establishes the transfer of the right of ownership of the property and is functional to the resolution of the marital crisis.

Specifically, a couple after marriage bought a property and subsequently file an appeal for consensual separation. The spouses then put the house up for sale and, in agreement with the buyer, set the date of deed beforecourt hearing of appearance of the spouses in court.

It is requested, if the spouses can take advantage of thefacilitation on the first house in the event of divorce or separation.
The Revenue Agency, explained that the exemption concerns the acts and agreements that the spouses put in place to regulate under the control of the judge, their financial relationships resulting from separation or divorce, including agreements relating to the transfer of property right of real estate.

Furthermore, resolution number 80 / E of 09/09/2019 is also recalled, which provides that the assignment to third parties of a property subject to first home facilitation, by virtue of clauses contained in a separation agreement made valid by the judge, does not entail the forfeiture from its benefit.

For the Revenue Agency, in this case, the spouses are entitled to the benefit; not to lose the benefits it is necessary that the sale of the house before 5 years from the purchase must be linked to the separation agreement approved by the judge, which precisely serves to regulate the property relations between the spouses.

In the present case, the appeal for the consensual separation was presented before the date of the deed.
Therefore this can be considered an act relating to the separation procedure. L’agreement of sale of the house must take place in view of the separation agreement, to be evaluated by the judge for the resolution of the marital crisis.

In conclusion, the Revenue Agency explained that to avoid the forfeiture of the concession, it is necessary to issue the approval decree of mutual separation by the court.

Source: by

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