23/08/2017 Admin
Those who buy a house are required to pay certain taxes. As a rule, you must pay VAT and / or (as applicable) the tax tax in addition to mortgage and cadastral tax. Let's see what happens when you buy your first and second home.
The first home bonus is the first home purchase. Real estate classified in categories A / 1, A / 8 and A / 9 is excluded from the relief.
By taking advantage of this facility, if you purchase your first home:
If
the seller is a private, or a construction or renovation firm that
sells more than five years after the end of the work and who does not
opt for the application of the VAT in the sales act, the registration
tax is due on 2 % (VAT does not apply), the mortgage tax is fixed at € 50.00 and the land tax is fixed at € 50.00;
If
the sales act falls within the Iva field (because it is bought by a
construction or renovation company within five years of the end of the
work or because, even if the sale is over five years after the end of
the works, Opta,
declaring it in the sales act to subrogate the act to VAT), the buyer
will have to pay the VAT at a rate of 4% in addition to the tax,
mortgage and cadastral tax in the amount of 200 euros each. Taxing the purchase of the first home is facilitated.
When, instead, it is about buying a home other than the first:
Whether
the seller is a private, or a construction or renovation company that
sells beyond the five-year term since the end of the works and does not
opt for the application of the VAT in the sales act or a
"non-constructive" Who
has not carried out restoration, renovation or renovation works, is
subject to the registration tax of 9% (VAT not applicable), the mortgage
tax in the fixed amount of € 50.00 and the cadastral tax to the extent Fixed of 50,00 euro;
If,
on the other hand, the seller is a construction or renovation firm that
sells within five years of the end of the works or a construction or
renovation company that sells more than five years after the end of the
work but does not opt, in the sales act ,
For the VAT application, the buyer will be required to pay the VAT at a
rate of 10% (22% if the object of purchase is real estate classified in
categories A / 1, A / 8 and A / 9) in addition to the tax register, mortgage and cadastral tax in the fixed amount of 200.00 euros each.