Instructions are ready for obtaining the «First home under 36» bonus provided for by the Sostegni bis Decree. Young people under the age of 36 and an ISEE not exceeding 40,000 euros who buy a house by 30 June 2022 can benefit from it.
Circular number 12 / E, signed by the director of the Agency, traces the perimeter of the new concession that aims to encourage the purchase of the house by younger people through some favorable measures such as exemption from payment registration, mortgage and cadastral tax and the recognition of a tax credit in the event of a purchase subject to VAT.
Also applies to the box
In particular, the document of practice clarifies that the new bonus also applies to the appurtenances of the subsidized property, such as the garage for example, and that registration, mortgage and land registry taxes are also zeroed for deeds subject to VAT.
The date of the act
The “First home under 36” bonus, which is valid for deeds stipulated between May 26, 2021 and June 30, 2022, also provides for the exemption from the substitute tax for loans granted for the purchase, construction and renovation of residential properties. On the other hand, the facility is not applicable to preliminary sales contracts, as it is envisaged only for translational or constitutive deeds for consideration.
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