Italy Extends First-Home Tax Bonus to Ruins and Split Property Parcels

The Italian Revenue Agency (Agenzia delle Entrate) clarified that the first‑home tax relief – a reduction of registration, mortgage and cadastral taxes – can be granted when the buyer purchases a dilapidated building classified as a “fabbricato collabente” (catasto code F/2). The buyer must complete the renovation and bring the unit into habitability within the time limits set by law, otherwise the benefit is lost. The agency references “nota II‑bis al’articolo 1 della Tariffa, Parte I, allegata al Dpr 131/1986”.

The agency also confirmed that the benefit applies when a single dwelling is recorded in two separate cadastral parcels, even if the parcels belong to different municipal registers, provided the two parts function as one residence and are not independently usable or sellable. The conditions outlined in article 69, comma 3, of law n. 342/2000 and previous interpello responses (e.g., n. 145/2026) must be met. The tax exemption therefore covers both the ruin purchase and split‑parcel cases, subject to the usual requirements for the “prima casa” incentive.