Budget Law 2025: News on 'first home' benefits and tax credit

The Budget Law 2025 has introduced an important novelty for those who wish to buy a new

house benefiting from the first house benefits: it is now possible to sell the house already owned within 2 years of the new purchase, and the right to tax relief is retained. The time available to beneficiaries has therefore been doubled. However, the deadline for using the tax credit in case of repurchase of a new first home remains unchanged: the taxpayer must proceed with the sale within 1 year from the purchase of the new house.

In order to be entitled to this credit, the buyer must make a special declaration of the act of

purchase of the new dwelling. The amount of tax credit is equal to the lesser of the registration or value-added tax paid for the previous soft purchase and the tax due for the new purchase.

This change simplifies access to the facilities, allowing more flexibility in the management of the real estate sale. However, those wishing to benefit from the tax credit for repurchase must

comply with the shorter deadline of 12 months in order not to lose the tax advantage.

Practical example

Tizio bought a house in 2018 with the first home facilities and in 2025 he decides to buy a new one. Thanks to the new regulation, Tizio can buy a new home immediately and benefit from the advantages (registration tax reduced to 2% or IVA reduced to 4%) and will have up to 2 years to sell the old house without losing the tax benefits.

If Tizio also wants to get the tax credit for the repurchase, he will have to sell the old house and buy the new one within 1 year.

This change offers more flexibility in the management of real estate sales, but it is important to

pay attention to the different terms so as not to lose the tax benefits.