Who can take advantage of the first home bonus and what does this benefit consist of? Among the many tax benefits that our law provides, certainly, the most coveted and used is the so-called first home bonus. This, explains laleggepertutti.it, occurs every time the property of a property is purchased through sale, donation or inheritance. The ‘pros’ of the first home bonus are numerous: you can get a great tax saving in the deed. But there are also ‘cons’, first of all the prohibition to sell the property within a minimum period set by law. Below we will deal, in more detail, with establishing who can take advantage of the first home bonus and, therefore, we will see how the tax relief works and what are the requirements, conditions and news. What does the first home bonus consist of? As everyone knows, when buying property, the buyer must pay the state taxes. Very onerous taxes, which are calculated on the cadastral value of the property. The same happens if ownership of the property is acquired through a gift or inheritance. However, thanks to the first home bonus, it is possible to get a substantial discount. In particular: for deeds of sale by companies, VAT is discounted at 4% instead of 10%; in addition, the mortgage and cadastral tax, instead of proportional to 2% and 1%, are to the extent of 200 euros each; for deeds of sale by private individuals, donations and inheritances, the registration tax is discounted at 2%, instead of 9%; in addition, the mortgage tax and the cadastral tax, instead of proportionally, are equal to 50 euros each. Who can take advantage of the first home bonus? The first condition for taking advantage of the first home bonus concerns the property: this must not be luxury, i.e. stacked in categories A / 8 and A / 9. The second condition for obtaining the bonus concerns the person of the new owner. In particular, these: must not be the owner (not even for shares) of another property, anywhere located in the Italian territory, which has previously been obtained using the first home bonus (even if this has been obtained by way of donation or inheritance ); he must not be the owner (not even for shares) of another home, located within the same municipality where the new property is located. Therefore, only those who respect these two conditions at the same time can take advantage of the first home bonus. In the event that the second condition does not occur (ie when you are the owner of another home in the same municipality where the new property is located) it is necessary that the same be sold (sold or donated) before the new deed. In the event that the first condition is not met (i.e. when you are the owner of another property, wherever located, purchased with the first home bonus), it is sufficient that it is transferred (sold or donated) within 1 year of the new deed. Therefore, in this hypothesis, there is more time to comply with the condition required by law.There is also a final condition to take advantage of the first home bonus: only those who establish their residence in the same municipality can obtain the tax advantage (and not necessarily at the same address) where the new property is located. However, you have 18 months from the deed to satisfy this condition. Any delays due to force majeure, not attributable to the taxpayer, do not result in forfeiture of the facility. The fact of having to fix the residence within the Municipality, at any address and not necessarily where the new house is located, means that the latter can be purchased with the bonus and then rented or otherwise uninhabited. If these conditions are not respected, the first home benefits will be forfeited and, as a consequence, taxes will be due in the ordinary measure plus the related default interest and a penalty of 30%. anticipated that, in addition to the advantage of the large tax savings that the first home bonus implies, there are also disadvantages. Among these we have just listed the stringent conditions that make the bonus usable not by everyone. In particular, those who already own a house in the same municipality must get rid of it; the owner of a property for which he has already benefited from the first home bonus must do the same. And then there is the question of the residence that must be transferred within 18 months.A further disadvantage connected to the first home bonus is the prohibition on selling the property obtained with the benefit before five years, unless you buy a new one. , within 1 year from the sale of the previous one, which has the same characteristics as the “first home” and complies with the conditions listed above. First home bonus also on the second home According to the case law, it is possible to take advantage of the first home bonus, even if if you own another home already purchased with the bonus and without having to resell it, when the latter becomes unsuitable for use. This can be an unsuitability due to objective circumstances, such as in the case of an earthquake that made the building unsafe, or subjective, as in the case of an enlargement of the family with the birth of further children which makes a larger apartment indispensable or, to the on the contrary, of a house that was too big because the boys went to live alone. Following this changed address, even the Revenue Agency, which initially was on more rigid positions, finally changed its interpretation and, with a resolution [2], has adapted to the thought of the Supreme Court, sanctioning that the ownership of a house that has become objectively unsuitable to be inhabited (for example, due to the earthquake) does not prevent the taxpayer from buying another, making use of the “first home” facility. So, now also for the financial administration it is possible to buy the second home with the first home bonus if the previous property cannot (anymore) be inhabited.