With Ordinance No. 21721 of July 20, 2023, the Court of Cassation (Sec. V) returns to the subject of "first home" benefits and in particular to the hypothesis of the purchase of several housing units to be merged into a single dwelling, reiterating that in these cases the benefit is due when two conditions are met:
- the destination, by the purchaser, of said housing units, to constitute a single housing unit;
- the qualificability as "non-luxury housing" (today - and since 2014 - property in cadastral category "A," other than A/1, A/8 and A/9) of the property thus "unified."
The Supreme Court adds, with reference to the first requirement:
- That the use as a single dwelling must be real;
- That the cadastral merger is "a relevant fulfillment, for the purposes of the checks of the event (unification of contiguous real property units) to which the tax mitigation is to be considered related", but not essential in itself, being relevant only and solely the "actuality of the unification of the real property units as aimed at realizing the taxpayer's single dwelling."
It is to be verified whether the latter conclusion can also be considered valid today that only the cadastral category of the housing unit eligible for the mitigation is relevant and not the fact that it may be considered "luxury" within the meaning of Ministerial Decree No. 1072/1969.
Studio Notarile Associato Gambacorta
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