Idealista.it<\/a><\/em><\/p>\nIn an ever-evolving real estate market, purchasing a first home<\/strong> still represents a fundamental pillar in the economy of Italian families. Recognizing the importance of this crucial step, the National Council of Notaries, in partnership with 14 Consumer Associations, has developed a practical and accessible tool to guide citizens through the complex landscape of tax benefits<\/strong>.<\/p>\nA strategic handbook in question-answer format<\/h2>\n
The nineteenth guide produced by this collaboration, titled “First Home Tax Benefits \u2013 Instructions for Use,” stands out for its pragmatic approach. Structured through a question and answer format, accompanied by summary tables, the publication offers immediate clarification on key questions: who can access the benefits, which properties qualify, and how to avoid forfeiting tax advantages.<\/p>\n
“This guide stems from the concrete experience of notaries and consumers, which is why it differs from other products on the same topic,” explains Alessandra Mascellaro, national councilor of the Notariat responsible for relations with Consumer Associations. “It’s particularly effective because, in the maze of regulations that have succeeded one another over time, it circumscribes individual topics with the question and answer scheme.”<\/p>\n
An investment that maintains its social value<\/h2>\n
Despite the transforming economic landscape, purchasing a first home continues to represent a significant milestone. According to Giulio Biino, president of the National Council of Notaries, “In a changing world, purchasing a first home continues to be an achievement.” The guide positions itself as an essential support precisely in this preliminary phase, when “one forgets that the price is not everything” and that tax implications “can affect the final price significantly depending on the possible benefits available.”<\/p>\n
The document, defined by Biino as “a sort of first aid,” is not intended to replace professional consultation but to provide an initial orientation accessible to everyone.<\/p>\n
Numbers confirm the importance of property ownership<\/h2>\n
According to the Federpropriet\u00e0-Censis report, 83.2% of Italians view home ownership as a factor of security and stability. 78.4% consider it an expression of their identity, while for 69.1% it remains an always secure investment. Half of the owners, moreover, declare their intention to pass the property on to their children or grandchildren.<\/p>\n
Notarial Statistical Data reveals that in 2023 almost 50% of purchases concerned first homes, with a prevalence in the 18-35 age group (26% of transactions, down from 28% in 2022). The use of tax credits also showed a decline: the 36-45 age bracket dropped from 35% in 2021 to 31% in 2023.<\/p>\n
What are first home benefits<\/h2>\n
Benefits vary depending on the seller: if the purchase is from a construction company, VAT drops from 10% to 4% of the price, with fixed cadastral and mortgage taxes of 200 euros each. If the seller is a private individual, the registration tax is reduced from 9% to 2% of the cadastral value, with cadastral and mortgage taxes of 50 euros each. These benefits also extend to appurtenances (garages, cellars, parking spaces), even if purchased separately.<\/p>\n
Requirements needed to benefit from the incentives<\/h2>\n
To access the benefits, the property must belong to “non-luxury” cadastral categories (excluding A\/1, A\/8, A\/9), while categories A\/2, A\/3, A\/4, A\/5, A\/6, A\/7 are eligible, as well as C\/2, C\/6, and C\/7 for appurtenances (limited to one per category).<\/p>\n
As for the buyer, they must be a private individual with residence (or commitment to transfer it within 18 months) in the municipality of the property. They must not own other properties in the same municipality, nor properties purchased with the same benefits anywhere in the country.<\/p>\n
Important: selling or donating the property within five years of purchase results in forfeiture of benefits, with the obligation to pay the tax difference (7% for registration tax, 6% for VAT), a 30% penalty, and default interest, unless another first home is purchased within one year of the alienation. The same happens in case of failure to transfer residence within the expected timeframe.<\/p>\n
The complete guide is freely available for consultation and download on the websites of the Notariat and Consumer Associations.<\/p>\n","protected":false},"excerpt":{"rendered":"
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First Home Tax Benefits: The Notary Council's New Guide to Navigating Purchase Incentives<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/columbusintl.com\/en\/first-home-tax-benefits-the-notary-councils-new-guide-to-navigating-purchase-incentives\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"First Home Tax Benefits: The Notary Council's New Guide to Navigating Purchase Incentives\" \/>\n<meta property=\"og:description\" content=\"A strategic collaboration to clarify fiscal opportunities in real estate purchases Source: Idealista.it In an ever-evolving real estate market, purchasing a first home still represents a fundamental pillar in the economy of Italian families. 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