The application of facilities to purchase their first home ( not luxurious, see DM 02/08/1969) provides: Property located in the municipality in which the buyer has or establish within 18 months from their residence (or, one in which the customer carries out his work). Where the purchaser is an Italian citizen who emigrated abroad, the property must be acquired as the first house on the Italian territory. The statement of intent to establish residency in the municipality where the property is located must be purchased in the purchase. In the act of purchase the buyer must declare not to be in communion with the exclusive owner or the spouse of the ownership, usufruct, use and habitation of other houses in the municipality in which the property is situated to buy. In the act of purchase the buyer must state that do not receive, even to share, even in the regime of community throughout the country on legal rights property, usufruct, use, housing and properties bare on other houses purchased by the same person or spouse with benefits. In the case of supplies subject to VAT, the statements referred to above can also be made in the contract preliminare.In making a false statement, or transfer, assignment, sale of property acquired with tax benefits until at least 5 years from the date of their purchase, are due registration fees, mortgage and land as far as ordinary and a surcharge of 30% of first home purchase stesse.Relativamente the benefits of tax are: Registration tax at a rate reduced to 3 percent . VAT rate reduced to 4 percent. Cadastral tax at a fixed rate equal to € 129.11. Mortgage tax on a fixed amount to € 129.11.
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