A sentence of the Supreme Court has established that the bonus on the purchase of the first home can be obtained twice.
We remind you that the first home bonus is a benefit that is due to those who buy a property in the municipality where they reside: the condition is that you must not have other homes in the same city or other homes for which the bonus has already been received. But there are some exceptions, let’s see which ones.
First home bonus, when it is possible to request it twice
It is possible to request the first home bonus a second time when the taxpayer is forced to change home because the latter is no longer eligible. The typical example is that of a house that is now unusable following a natural disaster or because it was subjected to a renovation order by the Municipality.
Or in the event that a couple has had children and can no longer live in the house because it is too small for the changed needs of the family unit.
The Supreme Court recalled that in terms of first home benefits, the suitability of the home must be assessed both from an objective point of view (effective uninhabitability), and from a subjective point of view (inadequate building for dimensions or qualitative characteristics), in the sense that the benefit is application also in the hypothesis of availability of an accommodation that is not concretely suitable, due to overall dimensions and characteristics, to satisfy the housing needs of the interested party.
First home bonus for apartment extension
You can take advantage of the first home bonus a second time when you buy one property adjacent to the first in order to expand. For the Supreme Court, if a citizen buys an apartment adjacent to his own (for which he used the first home bonus) and breaks down the dividing walls to create a larger one stacked as a single one, it can extend the benefit also on the purchase of the property.
The condition is to demonstrate that the main house has been enlarged because it has become unsuitable for use: the taxpayer, in essence, must demonstrate the effective unification of the two real estate units aimed at creating a single dwelling. Accommodation, however, which does not have to be luxurious, the latter condition in order to be able to take advantage of the discount.
The Supreme Court adds that, within three years from the registration, “effective follow-up to the commitment assumed by the taxpayers, at the time of the deed, to proceed with the unification of the premises” must be given.