Certain conditions prevent the tax authorities from making up for the first home. But, if the opposite of these exists, the situation changes.
How far can the tax authorities go in demanding your credit? The foreclosure option is well known and represents, in fact, the maximum that can be reached by the creditor. However, in case of debt directly with the Revenue Agency, the possibility is quite remote. Indeed, through the Decree of Doing n. 69/2013, the first house was completely sheltered. In fact, the collection cannot proceed directly on the first home, albeit under certain conditions. The first of which is its uniqueness. That is, it must constitute the sole property of the debtor.
The second condition, of course, concerns the cadastral category. The property must not be registered as luxury. Another condition: the attachment by the tax authorities cannot take place if the debt is less than 120 thousand euros. However, we must be careful: there are cases where the first home may be at risk. Here too, however, everything is subject to the occurrence of certain conditions.
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Tax and first home: when the foreclosure can take place
If it is true that the occurrence of certain circumstances prevents the attachment by the tax authorities, unfortunately the opposite is also true. That is, their absence cannot block a possible proceeding. In this case, the exact reverse of what was said above applies. That is, when the debt is greater than 120 thousand euros, if the value of the properties owned exceeds the same value. Furthermore, the tax authorities could extend their hands on the first home in the event that there is a mortgage and if, from the moment of registration, 30 days have passed without payment or without a request for installments.
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The repayment of the debt, in essence, is one of those options that is worth considering. Often, in fact, it can be not only a deterrent to large outlays but also an opportunity to avoid the practice of foreclosure by the tax authorities. Furthermore, it is worth remembering that even in the case of a mortgage, the Tax Authority will not be able to proceed with the provision if the debt is below 20 thousand euros and there is no 6-month mortgage notice, required by law.
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