First Home Facilitation and Donation with Premorience Clause: Clarifications of Resolutionno. 27/2025

The Tax Agency, with Resolution n. 27/2025, has provided important clarifications on the application of the first home benefits in case of donation of a pre-owned dwelling with premorency clause. This regulatory intervention responds to an inquiry submitted by a taxpayer who intends to buy a new property taking advantage of the facility, after donation of the house already owned.

The taxpayer has asked if the donation of his own home to the mother, with provision for a clause of premorience (condition that makes the property fall into the donor’s heritage in case of death of the donee), can meet the requirement of non-possession of other real estate required by art. 1 of the TUR (Testo Unico dell'Imposta di Registro, DPR 131/1986) in order to obtain first home facilities on a new purchase.

The taxpayer claims that the donation has immediate effect, depriving him of ownership of the property and thus allowing him to declare, in the deed of purchase of the new home, not to be the owner of another dwelling purchased with the first house facilities.

Opinion of the Tax Agency

The Tax Agency has analysed the discipline of the premorency clause in the light of article 791 of the Civil Code, which regulates the continuity of donations. According to Article 792, this clause ensures that the donated property automatically returns to the donor’s assets in case of pre-morience of the donee, resolving all possible alienations.

Accordingly, the Revenue Agency has recognised that:

• The donation, even with clause of premorience, transfers the property in a way immediate to

the donee.

• Therefore, the taxpayer, at the time of new purchase, is no longer the owner of a property purchased with the first home benefits and can benefit from them for the new property, provided that the other requirements set by law are met.

The Resolution n. 27/2025 of the Tax Agency confirms that the donation with premorience clause is suitable to satisfy the requirement of non-ownership of other property facilitated, thus allowing access to tax benefits for a new purchase. This interpretation is an important clarification for taxpayers who wish to optimize their tax position under the first home benefits.