Risk of penalties for the home bonus: compulsory residence to obtain 50% deduction
The Differentiated home bonus cut introduced by Budget law provides for a deduction to 50% for the first home and al 36% for the second homebut it could penalize those who, during the renovation works, cannot take the residence in the property in time. This could reduce the deduction from 50% to 36%.
The rule establishes that the highest deductions apply to the expenses “incurred by the owners of the property right or a real right of enjoyment for interventions on the real estate unit used as a main residence”. Without an interpretative or regulatory clarification, those who cannot transfer their residence due to the works may be applied to the reduced rate reserved for second homes.
Confedilizia underlines the problem and recalls the interpretation provided in 2023 byRevenue Agency On the Superbonus: in that case, the agency had clarified that, if the property is not used as a main home at the beginning of the works, the deduction can still be applied as long as it becomes the main home at the end of the same.
Regulatory clarification would be essential to prevent the timing problem penalties the owners in an unfair way.