First home bonus 2024, who can still request it?

Is it still possible to use the home bonus for under 36s in 2024? The answer is yes, but with many changes and above all with fewer advantages compared to the past.
It should also be remembered that in some cases it is possible to obtain the benefits even if you are already the owner (or have the availability), even pro quota, of a property purchased with the first home benefits, but attention must be paid to the specific obligations expected.
Giorgia Meloni's Government has confirmed the home bonus for those under 36 until the end of 2023, this is a measure envisaged by the previous Draghi Government, also for this reason the bonus is also known as Draghi Bonus, and aims to help young people who they want to buy a house with a series of benefits.
However, from 1 January 2024 the conditions of the relief have changed.
Here is everything you need to know about the 2024 first home bonus.
2024 first home bonus, who can still request it? Subjective requirements for accessing the home bonus Limits to tax breaks for the first home bonus 2024 Objective requirements for accessing the first home bonus First home bonus, watch out for the terms for selling the property How to obtain the first home bonus Subjective requirements for accessing the bonus home The Guarantee Fund for the First Home Bonus allows young people to have a State guarantee in order to obtain a mortgage that covers up to 80% of the amount granted.
It can be accessed by people who have not yet turned 36 years of age in the year of the deed and who have an ISEE worth less than 40,000 euros.
Until 31 December 2023, the first home bonus also allowed you to obtain: for sales not subject to VAT, exemption from paying registration, mortgage and land registry tax; for sales subject to VAT, in addition to the exemption from registration, mortgage and cadastral tax, you obtain a tax credit equal to the value of the VAT paid.
These tax breaks ceased from 1 January 2024, but with the Milleproroghe decree the tax measures for those who signed the preliminary contract by 31 December 2023 are without prejudice.
In order to obtain the breaks, the definitive contract must be signed by on 31 December 2024.
We remind you that, in any case, for the purchase of the first home there are preferential rates for the taxes now seen.
Regardless of the age of the buyers.
It follows that, if the seller is a private individual or a company that sells under the VAT exemption regime: the registration tax is proportional to the agreed transfer price, at a rate of 2% and not at a rate of 9% (ordinary) , however, it cannot be less than 1,000 euros; cadastral tax and mortgage tax are fixed at 50 euros each.
In the case of purchase from a company with credit subject to VAT, the following applies: VAT reduced to 4% to be applied on the transfer price; registration tax 200 euros; mortgage tax 200 euros; cadastral tax 200 euros.
read also Tax benefits for first home under 36, safe for some taxpayers Limits to tax benefits for the 2024 first home bonus In order to be able to access it, further conditions must be met, in particular: the beneficiary must not be the owner (even in common with the spouse ) of right of ownership, use, right of residence or usufruct on another property in the same territory; the beneficiary must not have already purchased a property taking advantage of the 2024 first home bonus benefit; you must have residence in the municipality where the property you wish to purchase is located or transfer the same within 18 months.
Objective requirements for accessing the first home bonus.
If the conditions seen are met, you can access the guarantee fund of the State and other benefits for the first home bonus, but the purchase must have as its object a property falling into the following cadastral categories: residential type A/2; public housing A/4; ultrapopular A/5; rural A/6; affordable housing A/3; cottages A/7; typical homes and accommodations of places A/11.
Luxury homes are therefore excluded.
It has been said that the Guarantee Fund covers up to 80% of the cost of the property, but in any case in order to obtain the First Home Bonus benefit, the financing must not exceed 250,000 euros.
First home bonus, watch out for the terms for selling the property.
The general rule states that those who have already purchased a home using the first home bonus cannot access the benefit.
However, there is an exception: from 1 January 2016, the benefits are also extended to the taxpayer who already owns a property purchased with the first home benefits, provided however that the house already owned is sold within one year of the new purchase .
Furthermore, the benefit will be forfeited if you do not transfer your residence to the municipality where the property is located within 18 months.
During the Covid emergency these terms were suspended several times, but are currently in force as usual.
read also First home bonus 2024: how does the purchase work? Guide to requirements and benefits How to obtain the first home bonus To obtain the first home bonus under 36 it is necessary to submit the application to the bank or financial intermediary indicating that you wish to take advantage of this benefit.
Please remember that not all banks participate and, consequently, you must ask specifically if they allow you to access the First Home Bonus.
Naturally, the bank must deliver all the documents generally required for this type of deed, therefore: documents certifying income; floor plan of the property you want to purchase identification documents and tax code.