REAL ESTATE PUCHASE IN ITALY (FIRST HOME BENEFIT) – 2025

To benefit from the "first home" purchase benefits, the buyer must not own another property in the entire national territory that was purchased with the same benefit.

If the buyer does own such a property, it must be sold within 2 years of the new subsidized purchase.

Additionally, the real estate must be located in the municipality where the buyer resides or where he will transfer his residence within 18 months from the purchase.

The benefit is still available when the property is located:

• In the municipality where the buyer carries out his activities (even if unpaid, such as for study, volunteer, or sports activities).
• In the municipality of birth or the one where he had their residence or worked before relocating abroad, if the buyer moved abroad for work and has resided or worked in Italy for at least five years.

The benefit is not available when purchasing a property located in the same municipality where the buyer owns another property purchased without benefiting from the “first home” incentives. In this case, to apply for the benefit on the new purchase, the buyer must first sell the old property.