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As is known, the tax breaks for buying a first home does not extend to luxury real estate. However, few know that the identification criteria of luxury classes were changed.
Currently in fact they call themselves luxury real estate only the houses belonging to the cadastral categories A / 1, A / 8 and A / 9.
Therefore fall within the definition of luxury property and are therefore excluded from the bonus first home stately homes, villas and castles or the buildings of historical or artistic value.
The tax advantage you can instead apply to all dwellings classified in the other categories (A / 2, A / 3, A / 4, A / 5, A / 6 A / 7, A / 10, A / 11), even if it exceeds 240 square meters.
Until 2014 they were in fact considered luxury properties throughout the units with an effective surface area greater than 240 square meters, while the tax reform of entry log into force on 1 January 2014 has in fact exceeded this policy retroactively.
A recent ruling of the Florence Regional Tax Commission has clarified this concept stating that the purpose of identification of housing for which you can take advantage of the bonus first home must refer exclusively to the cadastral category, regardless of the date of construction.
Currently in fact they call themselves luxury real estate only the houses belonging to the cadastral categories A / 1, A / 8 and A / 9.
Therefore fall within the definition of luxury property and are therefore excluded from the bonus first home stately homes, villas and castles or the buildings of historical or artistic value.
The tax advantage you can instead apply to all dwellings classified in the other categories (A / 2, A / 3, A / 4, A / 5, A / 6 A / 7, A / 10, A / 11), even if it exceeds 240 square meters.
Until 2014 they were in fact considered luxury properties throughout the units with an effective surface area greater than 240 square meters, while the tax reform of entry log into force on 1 January 2014 has in fact exceeded this policy retroactively.
A recent ruling of the Florence Regional Tax Commission has clarified this concept stating that the purpose of identification of housing for which you can take advantage of the bonus first home must refer exclusively to the cadastral category, regardless of the date of construction.
