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House purchase concessions for young people under 36

House purchase concessions for young people under 36

Are you going to buy your residence house in Italy?

The law decree n. 73/2021 (the so-called “Sostegni Bis”) provided a first home bonus for young people up to 36 years of age. This means a whole series of tax breaks that can give a lot of incentives to take this big step.

Interesting, but how do I benefit from it?

Do not worry, in this article I will explain in order what the bonus consists of and what are the requirements to be entitled to it.

What the bonus provides

The decree first of all provided for two scenarios with regard to the first home for young people:

  • For sales that are not subject to VAT, there is an exemption from the payment of registration, mortgage and cadastral taxes
  • If, on the other hand, the house is subject to VAT, in addition to the aforementioned exemption, a tax credit of the same value as the VAT is also recognized, applying a rate of 4%

In short, it is a nice saving, especially if you are a young couple about to set up a house or simply want to go and live on your own. The bonus is in effect for deeds signed between May 26, 2021 and December 31, 2022.

Who can benefit from it

To access the tax concessions for the purchase of a first home for young people, you must be under the age of 36 in the calendar year in which the deed of sale is stipulated.

Here I advise you to be careful, because if you are two to buy, and only one of you is under 36, it will only be his share of ownership that can benefit from the bonus.

The applicant must also prove that he does not own any other property (except for those received as an inheritance). Finally, you must have an Annual Equivalent Economic Situation Indicator (ISEE) equal to or less than 40,000 euros. This is a certification that actually “photographs” the income owned and received by a person (in particular those relating to two years earlier) and is calculated based on the Single Substitute Declaration.

What properties can you buy The properties of these categories fall within the concessions for home purchase under 36:

  • A/3 (economic housing)
  • A/4 (popular housing)
  • A/5 (ultra popular housing)
  • A/6 (rural dwellings)
  • A/7 (houses in small villas)
  • A/11 (houses and accommodation typical of the places)

To these, of course, are added all the appliances of the house itself, therefore cellars, garages, warehouses … and everything that falls within the cadastral area of ​​the house. The purchase can take place both together with the house and separately. The bonus is not valid if you wish to purchase a property that falls into the cadastral categories A/1 (stately homes), A/8 (homes in villas) and A / 9 (castles and stately palaces).

How to apply for home benefits under 36 It’s simple, just go to the bank or financial intermediary where you requested the loan and fill in the appropriate forms.

But first the advice is to check if you correctly meet all the requirements. If this were not the case, in addition to having to pay taxes, there is also the risk of incurring penalties!

For any information about the process of buying a house in Italy, write to, I will be happy to answer your questions.

Alice  –