The European Commission had already asked Italy to change this regulation in 2018, as it had been established that Italian nationals were being given preferential treatment under this relief and were therefore being discriminated against compared to citizens of EU states other than Italy.
Since 14 June, the date of entry into force of Legislative Decree no. 69/2023, a person who has moved abroad for professional reasons can only claim the first residence allowance for the purchase of a house in Italy in a cadastral category other than A/1, A/8 or A/9 if the purchaser has moved abroad for professional reasons and has lived or worked in Italy for at least five years". Another condition for claiming the benefit is that the property purchased must be located ‘in the municipality of birth or in the municipality where the purchaser lived or worked before the move’.
The 2023 first residence premium for property purchases provides for a registration tax of 2% (instead of 9%) calculated on the cadastral value of the property; if the purchase is subject to VAT, a reduced rate of 4% is applied to the declared price (compared to the standard rates of 10% or 22%).