They are ready instructions for the first home bonus under 36, also known as the Draghi bonus, provided for by the Sostegni bis Decree for young people under 36 years of age and an ISEE not exceeding 40 thousand euros, who buy a house by 30 June 2022. A circular from the director of the Revenue Agency outlined the perimeter of the new facility which provides for the exemption from registration, mortgage and land registry tax and the recognition of a tax credit in case of purchase subject to VAT.
The document clarifies that the new bonus also applies to the appurtenances of the subsidized property, such as the garage, and that taxes are also cleared for deeds subject to VAT. But more in detail, how can i apply for the bonus?
Home bonus for young people, from discounts to mortgage guarantees: this is how it works
First home bonus, requirements and required documents
The measure provides that all young people under 36, under certain conditions, can access the Guarantee Fund on first home loans, thus obtaining a loan from the bank by a amount equal to 80% of the house price guaranteed by the state. The guarantee, in the initial plans, had to be even 100 percent, but then it was decided to reduce it. Requirements: be under 36 in the year of the deed, purchase of the first home and Isee of the beneficiary not exceeding 40 thousand euros. The amount of the however, the loan must not exceed 250 thousand euros.
To take out a mortgage on the first home, regardless of the facilities provided, it is always essential to provide the bank with documents that certify the personal and financial situation of those who request it. It is about the identity documents, tax code and model 730 (or that PF and F24 Income). At this point you need the cadastral plan, the preliminary or the purchase proposal and if you access the mortgage for a new building also the building permit. However, it is not obvious that all banks choose to join the initiative. On the Consap website, the public insurance services concessionaire, there is a list of participating institutions.
Home and furniture bonuses, suspension risk at the end of the year: the requirements for obtaining them
The other facility provided by the bonus always concerns those under 36 who buy a first home (with Isee within 40 thousand euros), but regardless of a possible mortgage open to do so. This is theexemption from payment of certain taxes. The beneficiaries will not have to pay the substitute tax or the registration, mortgage and stamp duties. And as regards the taxes on the deed of deed, the facilitation consists in the zeroing of the 3 registration, mortgage and land registry taxes. If the sale is carried out by a subject required to apply VAT, this too is canceled. Finally for the financing provided for the purchase, renovation or construction of houses is the exemption from the substitute tax of 0.25% is envisaged.
First home bonus, the clarifications of the Revenue Agency
The advantages of the facility extend topurchase of the appurtenances of the main house. Also for eusti is foreseen the exemption from paying the tax register, mortgage and land registry and, in the case of a purchase subject to VAT, a tax credit equal to the tax paid for the purchase, which can be used to subtract the taxes due on deeds, reports and tax returns subsequent to the date of purchase or used in compensation via F24.
Home bonus under 36: from 80% mortgage coverage to tax relief, advantages and stakes
The circular also focuses on preliminary sales contracts, which cannot benefit from the new concessions as the law refers only to translational or constitutive deeds for consideration. “It is understood that, in the presence of the legal conditions, after the signing of the final sale contract, it is possible to present a formal request for reimbursement for the recovery of the proportional tax paid for advances and down payments in accordance with article 77 of the TUR », clarifies the Agency. Finally, green light for properties purchased through judicial auction, that they can still access the benefit.
© REPRODUCTION RESERVED