The requirements for facilities “first house”

We hear more talk of the first house and its facilities, in this Annex spighiamo which are the requirements necessary for the purchase of the first house and what are the special cases.

 The requirements for the facilities “first home”

The requirements needed to qualify, under penalty of forfeiture, the first house, above, are:
a) the nature of the property purchased: facilitation only affect transfers of houses for “not luxury”. The houses do not have the luxury of not having the characteristics specified by the DM 2.8.69 (which considers luxury homes, for example, those with at least 80 square meters of pool area, tennis courts or with background drained area not less than 650 square meters);
b) the location of the property purchased: the property must be located in the municipality in which the buyer’s residence or where he intends within 18 months from closing, or in the municipality of residence or place of business the employer to which the buyer who had moved abroad for work, for citizens residing abroad (AIRE members) must be first-owned home on the Italian territory.
c) the statements that the buyer must do in the act of buying the ‘purchaser must declare:
• not be the owner, sole or in communion with the spouse, property rights, usufruct, use and habitation of other houses in the municipality where the real estate purchase loans;
• do not receive, or even to share in the communion office, on the whole national territory, rights of ownership, use, usufruct, habitation or bare ownership, of other houses, purchased by your spouse, to use the facilities for buying a first home;
• commit to establish residency within 18 months in the municipality where the property is situated to be purchased, if not already residing there.

Jurisprudence

Manufactured housing no longer suitable to the needs of the owner: The Supreme Court has ruled that a different property possidenza not preclude the use of benefits for the purchase of the cd first house, referred to D.L. January 23, 1993, n. 16, converted with amendments by Law 24 March 1993, n. 75 if that lodging, while armed target population, is unsuitable for features and size, to offer effective home to the buyer and his family (Case no. 19738 of December 23, 2003).

The first house facilities: special cases

- Purchase of two adjoining apartments in order to mold them into a single dwelling
The first house is entitled to only one of the apartments, even if they are purchased simultaneously with a single act. At the time of purchase will constitute, in fact. as two separate residential units and corresponding to different land units.
- Purchase of property under construction or renovation
The first house also apply to the purchase of buildings under construction or at the cottage, as well as to those undergoing restructuring.
As regards the deduction on the restructuring, if the purchase of first home is by inheritance, the right to enjoy the remaining interest is transferred to the heir.