What is the First Home Bonus?
The First Home Bonus is a tax break that reduces the taxes due when purchasing a primary residence. In 2025, as confirmed by the Budget Law, those who buy their first home will benefit from:
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Registration tax reduced to 2% (instead of 9%).
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Fixed mortgage and land registry taxes of 50 euros each .
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VAT relief is also available, dropping to 4% for purchases from construction companies.
Main requirements
To access the bonus, the buyer must meet some conditions:
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Not own other properties purchased with first-time homebuyer benefits.
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The property must be located in the municipality of residence or in the municipality to which the buyer will transfer residence within 18 months.
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Not own other properties in the same municipality.
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The property must not fall into the luxury cadastral categories (A1, A8, A9).
New for 2025
The legislation has introduced some new features:
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More time to sell an existing home and apply for the tax relief on a new property, avoiding the benefit's expiration.
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For those under 36 , the tax relief package has been scaled down: from 2025, total tax exemptions are no longer foreseen, but the possibility of accessing the First Home Mortgage Guarantee Fund remains until 2027.
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The Revenue Agency is paying greater attention to checks, including cross-checks on residence and ownership.
Practical advice for buyers
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Check the requirements before signing the deed : an error could result in the loss of the benefit and the payment of ordinary taxes.
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Transferring residency within the deadline : this is one of the most closely monitored aspects.
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Consider a government-guaranteed mortgage : especially for young people, it can make purchasing a home more affordable.
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Keep all documentation : deeds, certifications, and declarations must be available in case of inspections.
🎯 Conclusion
The 2025 First Home Bonus represents a concrete opportunity for those who want to purchase their primary residence, significantly reducing their tax bill. The rules are clear, but require attention and planning: meeting the requirements and deadlines is essential to avoid losing the benefit.