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First-home tax relief: read before choosing

The reduced 2% rate (instead of 9%) requires actually moving your registered residence to the municipality of the property within 18 months of the deed — not merely owning it. The luxury cadastral categories A/1, A/8 and A/9 never qualify, whatever the size or price: registration tax 9% or VAT 22% and full IMU. The category is shown in the visura catastale and must be checked before the deposit. Declaring a move you do not intend to make is ideological falsity in a public document (art. 483 of the Italian Criminal Code), on top of losing the relief with the ordinary tax recovered and a 30% penalty. RemoVest does not provide tax advice: check with an accountant before the deed.