190 euro bonus for those who pay the real estate agency, who is entitled to it?

Bonus of up to 190 euros for those who have supported the expense of the real estate agency.
For those who paid the real estate agency to purchase a house during the tax year, a reimbursement of the expense in question is expected, which can reach up to 190 euros.
The benefit can be used in the tax return relating to the tax year in which the expense was incurred.
Nowadays the sale of properties between private individuals hardly takes place without the intermediation of a real estate agency.
As anyone who has had to bear this burden knows, it is a variable expense which is usually calculated as a percentage of the purchase price and is all the more expensive the higher the cost of the property.
The legislation provides a tax break for those who have also taken on this cost, but up to a maximum limit.
Let's see how the benefit works, who is entitled to it and how to request it.
read also Deduction of real estate brokerage expenses in 730/2023: instructions and documents to keep Bonus of up to 190 euros for the real estate agency Bonus of 190 euros for the real estate agency, who is entitled to it? Bonus 190 euros, when is it due? How do you request the 190 euro bonus in the 730 and Income model? Bonus of 190 euros for real estate agencies, who is entitled to it? We must start by saying that not everyone who pays the real estate agency is entitled to the 19% tax deduction.
The deduction is due only to the buyer and not to the seller (even if the latter also pays the real estate agency) and only if the expense of real estate brokerage has been incurred for the purchase of the main residence.
It is therefore not payable if you do not move to the house purchased within 12 months or if you purchase a property subsequent to the first for investment.
If multiple owners make the purchase (for example wife and husband), the total deduction must be divided among those entitled and cannot exceed 1,000 euros in total.
It should be underlined that the benefit, however, is not recognized when the real estate agency is paid for a rental contract, even if the residence is transferred to the property being rented.
The 19% deduction applies only to expenses incurred for the purchase of the main home, the one in which, in fact, one will live.
Bonus 190 euros, when is it due? First of all, in order to receive the 19% deduction on a maximum expenditure of 1,000 euros, the real estate agency must have been paid using traceable means (bank transfer, credit or debit card, check).
Furthermore, the person who benefits from the deduction must also be the holder of the invoice issued by the real estate agency and, at the same time, also the owner of the property.
To be able to request the deduction, the taxpayer who made the expense must be in possession of the following documentation: a certification in lieu of the deed of notoriety containing the personal and fiscal data of the real estate broker; the invoice issued by the real estate agency with the related expense; the payment slip with traceable means.
How do you request the 190 euro bonus in the 730 and in the Income model? As we said, the place to request the deduction of the expense incurred for the real estate agency is in the tax return.
In 730/2024 the expense must be entered in Table E, section I in lines from E8 to E10 (other expenses).
In the expense code, in column 1, the number 17 must be indicated and in the next column the expense incurred, up to a maximum limit of 1,000 euros.
If the expense was higher than this limit, in any case, 1,000 euros will have to be written.
If it was lower than the limit in question, the total expense incurred will be indicated.
For those who use the Pf 2024 Income form, however, the framework to use is RP, section I, lines from RP8 to RP13.
As in the case of 730, in column 1 the code 17 will be indicated, in column 2 the expense incurred, always within the limit of 1,000 euros.