{"id":86808,"date":"2023-07-21T07:53:48","date_gmt":"2023-07-21T05:53:48","guid":{"rendered":"https:\/\/www.we-wealth.com\/news\/bonus-prima-casa-le-novita-della-disciplina"},"modified":"2024-03-14T13:20:25","modified_gmt":"2024-03-14T12:20:25","slug":"bonus-prima-casa-le-novita-della-disciplina","status":"publish","type":"news","link":"https:\/\/wp.we-wealth.com\/en\/news\/bonus-prima-casa-le-novita-della-disciplina","title":{"rendered":"First Home Bonus: Amendments in the Legislation"},"content":{"rendered":"
\n

The new regulations do not take into account the citizenship of the buyer and are applicable both to Italian citizens and foreigners <\/p>\n

Decree 69\/2023 has introduced amendments to the legislation governing incentives for the purchase of a first home.<\/p>\n<\/div>\n

In order to harmonize domestic legislation at the European level following an infringement procedure initiated by the European Commission, the legislator has made amendments to the legislation governing incentives for the purchase of a first home.
\nSpecifically, the amendment refers to purchases made by individuals who have been transferred abroad for work reasons.
\n<\/p>\n

Amendments to the Legislation<\/h2>\n

Article 2 of the aforementioned decree provides that:<\/p>\n

  • Suppose the buyer has moved abroad for work reasons and has resided or carried out their activities in Italy for at least five years, in the municipality of their birth or the one where they resided or conducted their activities before the transfer. In that case, they can benefit from the “first home” incentives for properties located within the territory of the State, without being required to move their residence to the municipality where the facilitated residence is located.
    \n

    What are the necessary conditions to benefit from this provision?<\/h2>\n

    Notwithstanding the above, the emigrated citizen is still required, in order to enjoy the benefit, not to be the owner of other properties located in the same municipality where they intend to purchase the property.<\/p>\n

    The citizen who has emigrated abroad can therefore purchase the property without considering the requirement of their residence or the location of the property, whether it is in the municipality where the buyer is based or where they carry out their activities.<\/p>\n

    In relation to the facilitated purchase made by the taxpayer who has emigrated abroad for work reasons, the new legislation stipulates that:<\/p>\n

      \n
    • The buyer must have resided or carried out their activities in Italy for at least 5 years,\n <\/li>\n
    • The property must be located in the municipality of their birth or the municipality where the same individual had their residence or conducted their activities before the transfer abroad.\n <\/li>\n<\/ul>\n<\/li>\n","protected":false},"excerpt":{"rendered":"

      The new legislation addresses the facilitated purchases made by taxpayers who have emigrated abroad<\/p>\n","protected":false},"author":1,"featured_media":87162,"template":"","categories":[2261,2254],"tags":[],"collana-video":[],"class_list":["post-86808","news","type-news","status-publish","has-post-thumbnail","hentry","category-fiscal"],"acf":[],"yoast_head":"\nFirst Home Bonus: Amendments in the Legislation | WeWealth<\/title>\n<meta name=\"description\" content=\"The new legislation addresses the facilitated purchases made by taxpayers who have emigrated abroad\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"First Home Bonus: Amendments in the Legislation | WeWealth\" \/>\n<meta property=\"og:description\" content=\"The new legislation addresses the facilitated 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