The concessions for the purchase of the first home are very important. The Revenue Agency intervened in a relevant way yesterday.
In his response to the question number 4 of 7 January 2022 he intervenes on a specific case and, as usual, creates a precedent to be taken into account. For a variety of reasons, the taxpayer can decide to renounce the concessions on the first home. There can be many reasons for inducing him to this choice, but it is a legitimate choice and he can do it freely. To waive the benefit, just declare it explicitly. But what if the same taxpayer wants to retrace his steps and get back the concession for the first home? It is precisely the Revenue Agency with its answer number 4 of 7 January to clarify this objectively obscure point. For the Revenue Agency, the taxpayer has the right to actually change his mind. Even if he had renounced the concession for the purchase of his first home, he can get back what he had lost, but there are stakes. Obviously, to obtain the benefits, you must comply with the change of residence within 18 months from the date of purchase.
Here’s how to get around: the terms
This stake clearly remains unaffected and the date on which the taxpayer has changed his mind has no validity. Therefore, it is clear from this that after 18 months from the date of purchase, he will no longer be able to obtain anything. In particular, the question posed by the Revenue Agency concerned a rather thorny case in which the rethinking was due to health issues and not to a mere whim. But this obviously doesn’t change the nature of things. Retracing your steps for the Revenue Agency is possible.
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From a technical point of view, what the taxpayer must do is “revoke the request for re-settlement”.
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This is what will allow him to benefit from what he had lost.
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