{"id":97853,"date":"2023-09-25T11:26:58","date_gmt":"2023-09-25T09:26:58","guid":{"rendered":"https:\/\/agenziadeltaimmobiliare.it\/first-and-second-home-what-you-need-to-know-about-taxes-concessions-and-bonuses\/"},"modified":"2026-02-14T22:21:02","modified_gmt":"2026-02-14T21:21:02","slug":"first-and-second-home-what-you-need-to-know-about-taxes-concessions-and-bonuses-2","status":"publish","type":"post","link":"https:\/\/agenziadeltaimmobiliare.it\/en\/first-and-second-home-what-you-need-to-know-about-taxes-concessions-and-bonuses-2\/","title":{"rendered":"First and second home. What you need to know about taxes, concessions and bonuses"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/97853?print=pdf&uniq=1775858481\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/agenziadeltaimmobiliare.it\/wp-content\/plugins\/pdf-print-pro\/images\/pdf.png?1092081045\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/97853?print=print&uniq=1775858481\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/agenziadeltaimmobiliare.it\/wp-content\/plugins\/pdf-print-pro\/images\/print.png?206383548\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div>\n<p>Often those who come to the agency to buy a house still have a bit of confusion in understanding the differences distinguishing the <strong>first home<\/strong> from the <strong>second home.<\/strong> We will talk about it in this article where you can find a clear distinction between the two, both from a practical and tax point of view, and also some clarifications on <strong>first home benefits<\/strong>.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Indice dele contenuto<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/first-and-second-home-what-you-need-to-know-about-taxes-concessions-and-bonuses-2\/#Differences_between_first_home_and_second_home\" >Differences between first home and second home<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/first-and-second-home-what-you-need-to-know-about-taxes-concessions-and-bonuses-2\/#When_you_can_take_advantage_of_the_first_home_benefits\" >When you can take advantage of the first home benefits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/first-and-second-home-what-you-need-to-know-about-taxes-concessions-and-bonuses-2\/#Is_the_first_home_under_36_bonus_still_valid\" >Is the first home under 36 bonus still valid?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/first-and-second-home-what-you-need-to-know-about-taxes-concessions-and-bonuses-2\/#Live_the_thrill_of_buying_your_first_home_to_the_fullest\" >Live the thrill of buying your first home to the fullest<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading \\&quot;wp-block-heading\\&quot;\"><span class=\"ez-toc-section\" id=\"Differences_between_first_home_and_second_home\"><\/span>Differences between first home and second home<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let&#8217;s start by clarifying the definition of <strong>first home<\/strong>. The first home is the home where a family or individuals reside. <strong>Residence<\/strong>, therefore, is an indispensable condition that defines the property as a first home, while it has nothing to do with a temporal connotation. In fact, before the first home, it is possible that you may have already purchased another property for residential use. This does not prevent the second home purchased in chronological order from becoming the first home if you move your residence.<\/p>\n\n\n\n<p>But now we come to the tax differences. In the <strong>case of purchasing the first home<\/strong>, the tax register amounts to 2% of the cadastral value, otherwise in the case of a second home that raises to 9%.<\/p>\n\n\n\n<p>In the <strong>case of first home purchase<\/strong> from a construction company, the VAT to be paid &#8211; as an alternative to the Tax Register &#8211; is 4% of the price of the dwelling, and 10% in the case of <strong>second home purchase<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading \\&quot;wp-block-heading\\&quot;\"><span class=\"ez-toc-section\" id=\"When_you_can_take_advantage_of_the_first_home_benefits\"><\/span>When you can take advantage of the first home benefits<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let\\&#8217;s see the cases in which it is possible to take advantage of the benefits regarding the purchase of the first home.<\/p>\n\n\n\n<p>If I have inherited a house in which I reside, can I buy my first residential property taking advantage of the first home benefits? Yes, as long as you move your residence there, and then live in the purchased house. Having bought a property for the first time, in fact, does not make that property a first home.<\/p>\n\n\n\n<p>Let\\&#8217;s say that I live and reside in a house purchased with the first home benefits and now I would like to rent it to buy another house where I can live. Could I take advantage of the tax breaks again for the purchase of the house? Yes you could but only by selling the first house, or committing to sell it within a year. In case you do not comply with this condition, you would have to pay the difference in taxation and also penalties, unless you repent before the deadline expires.<\/p>\n\n\n\n<h2 class=\"wp-block-heading \\&quot;wp-block-heading\\&quot;\"><span class=\"ez-toc-section\" id=\"Is_the_first_home_under_36_bonus_still_valid\"><\/span>Is the first home under 36 bonus still valid?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>People under 36, who plan to buy a house, still have the option to take advantage of the <strong><a href=\"\\&quot;https:\/\/agenziadeltaimmobiliare.it\/wp-content\/uploads\/2019\/07\/mercato-immobiliare-2019-delta-immobiliare-1.jpgen\/first-home-loan-buyers-changes-and-who-can-benefit-from-them\/\\&quot;\">first home under 36 bonus.<\/a><\/strong> The first home youth mortgage 2021 has in fact been extended until December 31, 2023. The requirements to access the bonus are under the age of 36 and an ISEE not exceeding \u20ac40,000.<\/p>\n\n\n\n<h2 class=\"wp-block-heading \\&quot;wp-block-heading\\&quot;\"><span class=\"ez-toc-section\" id=\"Live_the_thrill_of_buying_your_first_home_to_the_fullest\"><\/span>Live the thrill of buying your first home to the fullest<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Buying a home is one of life\\&#8217;s most exciting milestones, but also one of the most challenging. To enjoy the beauty of this experience, turn to real estate professionals. If you are planning to buy a house in Gaeta or in neighbouring towns, do not hesitate to <strong><a href=\"\\&quot;https:\/\/agenziadeltaimmobiliare.it\/wp-content\/uploads\/2019\/07\/mercato-immobiliare-2019-delta-immobiliare-1.jpgen\/contact-us\/\\&quot;\">contact us<\/a><\/strong>!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Often those who come to the agency to buy a house still have a bit of confusion in understanding the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":97732,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[112],"tags":[],"class_list":["post-97853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-real-estate-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/97853","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/comments?post=97853"}],"version-history":[{"count":0,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/97853\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/media\/97732"}],"wp:attachment":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/media?parent=97853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/categories?post=97853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/tags?post=97853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}