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First Home Bonus 2022: Extension and Penalties

Among the innovations introduced by the amendments approved to the Milleproroghe decree, some relate to the so-called first house bonus, the various deadlines of which were changed. Let’s see together the changes and penalties introduced.

Among the various amendments to the decree Millbrough It was recently approved by the Chamber’s Constitutional and Budgetary Affairs Committees, one of which relates specifically to housing and access to certain privileges. Among the last we findReduction of the registration tax for the first homethe so-called First home bonus.

Let’s see together what is the news on the matter and what penalties are provided for non-compliance.

Extension of the bonus for the first house 2022

Home-key-in-insurance-broker-agent-hand-protection-minuteAmendment based on the decree Millbrough regardingReduction of the registration tax for the first home Extend the deadline to take advantage of the so-called first home bonus As of March 31, 2022.

Furthermore, if the change is confirmed, the Deadline for transfer of residence three months and For 12 months to sell the owned property In the same municipality in which the new expenses will be paid, to buy back a new home.


Read also: First home bonus 2022, new deadline extension: When do they leave?


First home bonus 2022: penalties envisaged

world home day close-up picture of a pile of coins and a minute house modelThe Penalties They are provided in the case of both hypothetical Whoever announcement liar. In the latter case, the Memorandum II-bis of Article 1 of Title I Tariff annexed to Presidential Decree No. 131 (The Unified Law for Provisions Relating to Registration Tax) stipulates the following:

“In the event of … the transfer of ownership of real estate purchased with the benefits referred to in this article by deed for consideration or free of charge before the expiry of a period of five years from the date of its purchase, registration, mortgage and land. Register taxes are due to the normal extent, as well as an additional cost equal to 30 percent of the the same taxes

still:

“In the case of sales subject to value-added tax, the office of the Revenue Agency … shall recover from the buyers the difference between the tax calculated on the basis of the rate applied in the absence of concessions and that resulting from the “application” of the reduced rate, and also impose an administrative penalty, equal to 30 percent of the difference.

They are also obligatory Interests big house.

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