How long after can residence be removed from a house purchased with benefits?

Those who purchase a property to be used as a main residence, therefore as a first home, can take advantage of a series of benefits created with the aim of encouraging the purchase, especially by younger people.
The advantages are different.
For example, those who buy from a private individual or from a company that sells without VAT, the taxes to be paid are reduced because they take advantage of some bonuses.
For example, the registration tax will not be 9% but is reduced to 2%.
The cadastral and mortgage tax are reduced to a fixed amount of 50 euros.
If, however, you purchase from a company, with sales subject to VAT, the taxes to be paid are: VAT reduced to 4% instead of 10%, fixed registration tax of 200 euros, fixed mortgage tax of 200 euros, tax fixed land registry of 200 euros.
In order to enjoy these benefits there are some requirements to be respected and one of these is the obligation to have residence in the municipality in which the property is located.
The transfer of residence must take place within a certain period of time.
Once the residence has been moved to the Municipality, is there an obligation to maintain it? If so for how long? The Revenue Agency responded to these doubts with a note.
First home bonus: no obligation to maintain residence.
As mentioned, the first home bonus is available when you decide to purchase a property to then use as your main residence, therefore as your first home.
This is a series of benefits and discounts promoted by the Government to encourage the purchase of properties.
Among the necessary and mandatory requirements to be respected in order to enjoy the benefits, there is that of residence.
In practice it is necessary that the property is located in the same municipality where the residence is located.
The transfer can also take place subsequently as long as it occurs within 18 months of purchase.
Other requirements are not owning another property in the same municipality and not having already purchased a property taking advantage of the first home bonus.
Done within 18 months there are the requirements to be able to enjoy, as we said, a discount on taxes.
But this residence must remain for how long? Will I lose the benefits if I move it? The Revenue Agency has clarified.
The verification of residence takes into account the date of declaration of the transfer made by the interested party to the Municipality.
However, there is no legal verification regarding its maintenance for a specific period of time.
Therefore the obligation to transfer residence to the Municipality within 18 months of purchase is in force but at the same time some laws which specify the maintenance of residence in the same Municipality for a certain amount of time do not apply.
In practice, no person is bound to remain resident in that municipality but can easily go elsewhere without losing the bonus.
The Revenue Agency specifies: «Once the buyer has satisfied the conditions according to the methods highlighted in the standard documents and within the legal deadline, the subsequent movement of the residence from the Municipality in which the subsidized property is located does not entail the forfeiture of the benefit in question and no further tax is due".
Therefore, for those who change residence again, once the conditions for accessing the benefit have been met, they do not lose the benefit.
read also First home bonus 2024: how does the purchase work? Guide to requirements and benefits