All benefits for first home purchase in 2025
Buying a first home is a very important step in adult life, often waiting years before having the most favorable economic moment.
Fortunately, in 2025 there are many economic concessions aimed at reducing the tax and financial burden.
What concessions you can apply for in 2025 to purchase your first home
After finding the property of one's dreams comes the most complicated part: taking out the loan and all the ancillary expenses that revolve around the act of buying a property. Several benefits can be availed of to ease the financial burden.
Young people under 36 can purchase their property by availing themselves of the government-guaranteed first home loan. The young people's first home loan allows them to obtain a mortgage of up to 80 percent of the value of the property, thanks to the state guarantee. In order to apply for this facility, the applicant's ISEE income must not exceed 40,000 euros annually.
Individuals who decide to take out a mortgage loan for the purchase of their first home can claim a 19 percent IRPEF deduction on interest expense. This can be claimed up to a maximum of 4,000 euros annually. The interest expense deduction is valid on both the 730 and the PF income tax forms.
When buying a house from a private individual or business with a VAT-free sale, the following benefits apply:
Registration tax is reduced to 2 percent (instead of 9 percent) on the cadastral value of the property.
Mortgage and cadastral taxes are fixed at 50 euros each.
Conversely, if the purchase is from a business with a sale subject to VAT, the same benefits apply:
The VAT rate is reduced to 4 percent instead of 10 percent.
Registration, mortgage and cadastral taxes are fixed at 200 euros each.
To take advantage of these benefits, the property purchased must not fall into the luxury cadastral categories (A/1, A/8, A/9). In addition, the buyer must transfer his or her residence to the municipality of the property within 18 months of the purchase and declare this commitment in the notarial deed.