First Home, Benefits Will Arrive Until October: Confidence in the Milleproroghe Ordinance

First Home, Benefits Will Arrive Until October: Confidence in the Milleproroghe Ordinance

More time to take advantage of the “first home” benefits. It is one of the innovations contained in the Millebrugge Decree which yesterday won the confidence of …

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More time to take advantage of the “first home” benefits. It is one of the heresies included in the decree thousand stretch Which won the confidence of the House of Representatives yesterday and will be finally approved today. Therefore the ruling, which was amended in the Senate, will go into effect definitively.

Specifically, one of the rules listed in Palazzo Madama relates to liens that are activated at the time of home purchase. This is the registration tax and value-added tax (if purchased from the manufacturer) normally due pro rata at rates of 9 and 10 percent respectively; However, if the buyer does not own other properties, the rates drop to 2 and 4.

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the rules
Over the years, the tax man has come to meet the taxpayers by expanding the situations in which the benefit is triggered. Thus, anyone who buys a house and already owns it has one year to resell it, while there are eighteen months to transfer residence to the respective municipality, if they do not already live there (this is a required condition for obtaining the benefit). Furthermore, if you sell and then buy within a year, you keep what was already paid in the form of a tax credit; Finally, there is always twelve months to move forward with the purchase of another property when it is sold and you do not want to lose the previous advantage. Compared to these rules, however, the arrival of Covid created a certain situation, because it was impossible or at least more difficult to conclude transactions. Hence the decision to stop the clock. This suspension was then extended, even after the most severe phase of the pandemic, until March 31, 2022. And it is precisely here that the Milbrughe rule will start again: the new and additional freeze will be in effect for the period from April 1 of the last year until October 30, 2023, and therefore after this period, it will be possible to use the months that have not been previously “consumed”, always in the context of the year or the eighteen months envisaged. For example, those who bought in October 2019 and then had about five months backlog until the first comment, to access the year, will now have another seven available starting in November this year: in short, they will be able to access in May 2024 .

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However, as it is possible that the Revenue Agency may have already taken action to recover amounts corresponding to benefits no longer due, it is conceivable that any instruments were actually given without prejudice; Meanwhile, if the parties concerned have paid the amount due, then it will not be possible to recover the amount paid. On the other hand, if nothing has arrived from the Revenue Agency, the taxpayers will be able to consider themselves secure: presumably even those who have in the meantime decided in good faith to give up the benefit: but a definite elaboration will probably be required on this The point is in generalizing the application.

extension
On the subject of housing, the Milleproroghe, another amendment approved in the Senate interfering with the guarantee fund for first home purchases, extends until June 30 (instead of March 31) to extend the general guarantee up to 80% for property purchases by young couples (who are under They are over 36 years old and I don’t see more than 40,000 euros).

On the political level, the most sensitive issues that the Decree-Law conversion phase faced were those related to coastal resort concessions. And the majority and the government decided to extend the deadline for completing the tender procedures by the municipalities for one year, and put forward a schedule for re-discussing the whole matter. However, this is a sensitive issue both on the European front (there is an infringement procedure at stake) and domestically, given that the Council of State has already set December 31, 2023 as the deadline for completing the procedures.

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