What are the facilities provided for the purchase of a first home?
The purchase of a house destined to be the "first home" is, obviously, a crucial event for each person. Since 1982 (the time when the law was enacted the so-called "Ant") multiple interventions were regulations regarding tax benefits.
The facilities provided by the law of log (TU 131, 1986) are to be eligible for preferential tax treatment in the taxation of real estate.
First, the tax base on which to calculate taxes consists of the cadastral value of the property reassessed by a specific coefficient, lower than ordinary (currently the cadastral income multiplied by 116 instead of 126 in reference to the other residential property not intended for first home) .
The tax is due at a rate of 3% (instead of 7%).
The tax is payable at a fixed transcription (168 euro) instead of in proportion (2% on taxable).
The cadastral tax is due also be fixed (168 euro) instead of in proportion (1% on taxable).
Reportedly applies to the documents that are subject to registration tax, therefore, a good approximation to the sale, which elapse between private parties. If the negotiation takes place between a company (manufacturer) and a private (buyer), the question changes. In fact, for those who professionally conducts manufacturer, to sell an apartment is tantamount to selling merchandise. For this reason, the sale will be subject to VAT. The VAT (to the extent of 4% if the purchase receives the first house facilities) will be paid by the purchaser directly into the hands of the seller. In this hypothesis in the notarial deed, taxes will be due, however, fixed register, cadastre and transcription (in the aforementioned amount of EUR 168 for each tax).
It should be noted at this point, albeit on a nutshell, what are the requirements that need to be able to take advantage of those benefits.
a) First of all it is necessary that the parties have invoked the application at the time of signing the deed of sale. In that act will also require that the buyer make the following statements:
b) to have his residence in the municipality in which the property is located to buy. Alternatively, you want to transfer his residence in the said territory, where the property is located purchased, within eighteen months from the date of the act. To this end, the findings are proof registries (Court of Cassation, Civ., Sec. V, 1530/12);
c) the portion of the property in the contract does not have the luxury features according to the criteria referred to in DM August 2, 1969 (published in Official Gazette of 27 August 1969);
d) not to be the exclusive owner (or in communion with the spouse) of property rights, usufruct, use and habitation of other houses in the municipality in which the property is situated purchased;
e) it does not hold, even for positioning, even in the case of community law, on the whole national territory, of the rights of ownership, usufruct, use, habitation and bare ownership of another home by the buyer purchased it with the facilities first home.
20/02/2013
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Translated via software
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Source:
Italian version of CercaGeometra.it