The big news is that can take advantage of the first home bonus even those who live abroad. In fact, clarifications from the Revenue Agency in this regard have arrived. With an answer to the question. Precisely, with the answer number 627 yesterday. Monday, September 27, 2021. The theme of the answer concerns itself concessions on real estate. With confirmation that you can also take advantage of the first home bonus who lives abroad. In this case, the clarifications of the Revenue Agency, first of all, concern the intended use.
Those living abroad can also take advantage of the first home bonus. Clarifications by the Revenue Agency
Since it is not necessary that the property is used as a main residence. As well as, on those who can take advantage of the first home bonus even those who live abroad, nothing else is required. That which, in the reference territory where the property is located, the transfer of residence takes place. In addition, on those who can take advantage of the first home bonus also those who live abroad, these rules also apply to the second purchase. Always according to the answer number 627 of the Inland Revenue.
The response to the appeal of the Inland Revenue does nothing but confirm one thing. About who can take advantage of the first home bonus. Even for those who live abroad. In other words, the conditions for accessing the concessions for Italian citizens residing outside the national borders are decidedly different. From the canonical ones. Also because, among other things, to impose in this case the obligation to transfer residence it would be patently paradoxical.
First home benefits. The soft line of the tax authorities for those residing abroad
Wanting to simplify, the Revenue Agency basically adopts a soft line.
Precisely on who can take advantage of the first home bonus. Even for those who live abroad. Since, instead, for residents there is an obligation. That of the transfer, within the expiry of the 18 months of residence. In the municipality where he finds the new house that was purchased.
In addition, in the same reply to the ruling, the tax authorities specify one last thing. That for which the condition of an Italian citizen who emigrated abroad can also be self-certified. Upon purchase of the property. Without therefore, among the documentation to be attached, it is necessary the AIRE registration certificate.
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