Guide to advice and tax breaks from the Revenue Agency: a useful tool to take an important step without incurring nasty surprises.

Buying a house is one of the most important moments of our life. To do this, you need to know a lot and stay informed. For this reason, the Revenue Agency has published a very useful guide that provides a summary of the main rules to follow when buying a house, in order to be able to "exploit" all the benefits provided by the law (reduced taxes, limitation of the power of assessment of value, etc.) and to face such an important moment with serenity.

The guide is aimed at buyers (who do not act in the exercise of commercial, artistic or professional activities) and refers both to sales between "individuals" and to those between companies and individuals.

First of all, the tax treatment reserved for the purchase of a home in general is described, then that applicable in the presence of the "first home" benefits.

Particular attention is paid to the "price-value" system. Perhaps not everyone knows that, according to this rule:

the taxation of the deed takes place on the value calculated on the basis of the cadastral income of the property and not on the consideration actually paid
the value assessment power of the Revenue Agency is limited
a reduction of notary fees is due by law.
The first part of the guide also provides useful information to follow before proceeding with the purchase.


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