Extended time for the "first home" tax relief due to Covid-19

Federica Spinaci - Notary

Federica Spinaci - Notary

Notary Federica Spinaci is a lecturer at the School of Specialization for Legal Professions at Roma Tre University, collaborates with the university's Masters programs, and is the author of several publications on civil and private law.

The ongoing pandemic is leading to the extension of the emergency legislation on the so-called first-time homebuyer tax relief: the Milleproroghe Decree, converted into Law 21/2021, has moved forward by one year (from December 31, 2021 to December 31, 2022) the deadline for complying with the regulations on first-time homebuyer tax relief to obtain or retain the tax benefit: for example, transferring residence within 18 months, selling within one year, and buying back within one year.

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