With sentence no. 21814, the Supreme Court has explained what needs to be done if you want to benefit from first home benefits and comply with the requirement relating to the municipality in which the work activity takes place.
First of all, in order to benefit from the incentives for purchasing a first home, certain conditions must be respected. The property must be located in municipality of residence of the buyer or in municipality to which the buyer will move his residence within 18 months of purchase.
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Then there are particular criteria that concern the taxpayer who carries out his business in the municipality in which the property to be purchased is located, The taxpayer who emigrated abroad for work reasons and the Italian citizen registered in the Registry of Italians Registered Abroad (Aire). In these particular cases, the taxpayer is not required to have or move his residence to the municipality where the purchased property is located.
In the case examined by the Court of Cassation, in the deed of purchase of the house the taxpayer was obliged to transfer his residence, within 18 months of purchase, to the municipality in which the property was located. But the transfer had not taken place, so the Revenue Agency had revoked the tax breaks. A dispute was therefore opened and the tax commissions - both at first and second instance - accepted the taxpayer's reasons. The latter had confirmed that he had not moved his residence, ma had demonstrated that he carried out his work in the municipality where the property was located.
But the Supreme Court upheld the Revenue Agency's appeal. With its order, the Supreme Court reiterated what was previously expressed with order no. 13850/2017: 'With regard to the tax benefit relating to the purchase of the first home, the taxpayer must invoke, under penalty of forfeiture, at the time of registration of the purchase deedalternatively, the criterion of residence or that of the actual place of work, having to evaluate the entitlement to the benefit, in the first case, based on the results of the registry certifications, and, in the second, on the basis of the actual place of work. It follows that The taxpayer who has not indicated, in the notarial deed, that he intends to use the home in a place of work other than the municipality of residence will lose the benefit'.
The Court of Cassation also recalled ordinance no. 6501/2018, with which it was established that 'the taxpayer who intends to make use of the criterion, alternative to residence, and relating to the carrying out of the activity, must make an express declaration to this effect in the act'. This is because 'the benefits are generally conditional on a declaration of intent by the person entitled to make use of them and, moreover, the Financial Administration must be able to verify the existence of the conditions for the provisionally recognized benefit'.
According to what was underlined by the Supreme Judges, 'the buyer's declaration relating to the performance of the work activity is not expressly provided for by the legislator, but this declaration is, however, necessary in order to protect the assessment action of the Financial Administration, which, in order to carry out the relevant checks, must know the option expressed by the taxpayer'. In conclusion, therefore, the Court of Cassation accepted the appeal of the Revenue Agency and recognized as legitimate the forfeiture of the first home benefits enjoyed upon registration of the deed.
Grimaldi Padua
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