Module 220 min2224 wordsFree — no account
The first-home relief: who qualifies, what it saves and how it is lost
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Home, Reliefs, « Agevolazioni per l'acquisto della prima casa »: categories, conditions and benefits — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Acquisto prima casa – A chi interessa »: residence within 18 months, sale of the home already owned within two years — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Acquisto prima casa – Immobili ammessi »: A categories, F/2, F/3 and appurtenances — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Acquisto prima casa – Quando si decade dall'agevolazione » — verified on September 25, 2026
- Gazzetta Ufficiale — income tax code, DPR 917/1986, art. 67(1)(b), consolidated version 35; version 36 only records the repeal taking effect in 2027 — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Tassazione plusvalenze immobiliari – Che cos'è »: 26% substitute tax — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- First-home registration tax, purchase from a private owner or a VAT-exempt business — 2 %
agenziaentrate.gov.it · 2026 rules - Penalty when the first-home relief is lost — 30 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Compare the taxes with and without the first-home relief
The calculator applies the reduced rates, excludes luxury categories and simulates what losing the relief would cost.
- Work out the tax on the gain from a sale within five years
Compare ordinary taxation with the substitute tax requested from the notary on completion of the sale.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.