Politics · Italy · 9 hrs ago
Buying a main home abroad can preserve Italy’s first-home tax relief
Italy’s tax agency says buying a new main home abroad can preserve first-home tax relief for some homeowners.
The clarification concerns people who sell a home in Italy less than five years after buying it with the country’s first-home tax benefit.
Selling within five years can put that benefit at risk, but the agency says buying a new main residence abroad can allow the relief to be kept.
The guidance was issued in response number 200 on November 5, 2026.
The timing is tight, and homeowners must have the required documents in order.
The agency’s clarification explains when a home bought abroad can count as the replacement residence; it gives no further details here about deadlines or documents.
Italy’s Revenue Agency says buying a new main home abroad can allow a person to sell an Italian first home before owning it for five years without losing the tax benefit.
The agency set out its position in response No. 200, dated 5 November 2026.
The relief depends on a tight timetable and having the required documents in order.
- Who
- People who buy a new main home abroad after purchasing an Italian first home.
- What
- They may sell the Italian home before five years have passed without losing the tax benefit.
- When
- The Revenue Agency issued response No. 200 on 5 November 2026.
- Where
- The first home is in Italy; the new main home is abroad.
- Why
- Buying a new main home abroad can preserve the Italian first-home tax relief, subject to timing and documentation requirements.
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- Agency response
- No. 200
- Response date
- 5 November 2026
- Sale period
- Before five years have passed
- New home
- Main home abroad