Time.news – Instructions are ready to get the bonus ‘First home under 36’ provided for by the Sostegni bis decree. Young people under the age of 36 and one can benefit Isee not exceeding 40 thousand euros who buy a home by 30 June 2022.
The circular from the director of the Revenue Agency traced the perimeter of the new facility which will have to favorpurchase of the house by younger people.
There is an exemption from the payment of registration, mortgage and cadastral tax and the recognition of a tax credit in the event of a purchase subject to VAT.
The document clarifies that the new bonus also applies to the appurtenances of the property facilitated, such as the box for example, and that registration, mortgage and land registry taxes are also canceled for deeds subject to VAT.
The ‘First home under 36’ bonus, which is valid for deeds signed between May 26, 2021 and June 30, 2022, also provides the exemption from the substitute tax for mortgages disbursed for the purchase, construction and renovation of residential properties.
The facilitation on the other hand, it is not applicable to preliminary sales contracts. These cannot benefit from the new concessions as the law refers only to translational or constitutive deeds for consideration.
It remains understood that, in the presence of the legal conditions, after the signing of the final sale contract, it is possible to present a formal request for reimbursement for the recovery of the proportional tax paid for advances and deposit pursuant to Article 77 of the Tur.
Green lightfinally, for the properties purchased through judicial auction, who can still access the benefit.
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