2021 first home bonus under 36: requirements, instructions, Isee

First home bonus under 36, which allows those who meet the requirements to buy a home with the exemption from paying registration, mortgage and cadastral tax. And some more openings, such as the possibility of having the facility also for the purchase of garages, parking spaces, cellars or other appliances even with a separate deed, and some closures already in advance, such as the lack of a tax bonus regarding the contract. preliminary remembers laleggepertutti.it. Requirements for obtaining the bonus – Not yet 36 years of age and not in the calendar year in which the deed is made: if, for example, the deed is done in July and the buyer turns 36 in November of the same year, he / she will not be entitled to the benefit; – Have an ordinary or current ISEE not exceeding 40 thousand euros: the DSU, that is the single substitute declaration that contains the taxpayer’s data and which is used to obtain the ISEE, must be presented before or during the purchase of the property. It is advisable – specifies the Revenue Agency – that the protocol number of the valid ISEE or DSU is indicated in the deed.These new requirements are in addition to those already established for the purposes of the first home bonus, that is: – Have or establish their residence in the Municipality where the property is located within 18 months of purchase or, if different, in the one in which it carries out its business or, if transferred abroad for work reasons, in the one in which the person on which it depends is based or carries out the activity or, in the case of an Italian citizen who emigrated abroad, who has purchased the property as a first home on Italian territory; – Declare in the deed of purchase that you are not the owner not even in communion with the spouse, of the rights of property, usufruct, use and residence of another house in the territory of the Municipality in which the property to be purchased is located; – Declare in the deed of purchase that you are not the owner, by shares o under a regime of legal communion, throughout the national territory, of the rights of ownership, usufruct, use, dwelling and bare ownership on other property purchased, even by the spouse, taking advantage of the same first home benefits, or, otherwise, alienating the property owned within one year from the date of the new purchase. Another novelty concerns the possibility of obtaining the bonus also on the purchase of appurtenances such as cellars or garages also with a separate deed, provided that the stipulation is made within the time limit of the concession. Yes to the bonus for the purchase of auction houses and timeshare houses, that is, of co-purchase. In this case, it will be necessary to calculate the extent of the pro-quota discount if not all buyers can benefit from it.It should be remembered that if the purchase is subject to VAT there is no exemption from the payment of registration, mortgage and cadastral taxes. but a tax credit equal to the amount paid as value added tax is recognized. And so far, the good news. The less beautiful one (but one could also say the less understandable one) concerns the preliminary purchase. As we had already anticipated, and now the Revenue Agency confirms, this contract remains taxed in the ordinary way as regards the registration tax that must be paid for the deed, for the down payments and for the deposit. So, in this case and for this specific tax, there is no exemption. Or rather: the benefit remains partially frozen.In practice, at the time of registering the preliminary tax, the tax is paid on the deed, down payment and deposit. After that, once the sale has been completed and the deed is done, it is possible to ask the tax authorities to refund the tax on the down payment and down payment. The Agency, therefore, will hold the one relating to the registration of the deed. Which obviously means a “one-off” bonus, since it excludes 100% exemption from this tax.