Application form for first-time homeowner tax relief for a property in inheritance

In this article, we describe how to apply for the first-time homebuyer tax relief for a property in inheritance and how to complete and submit the relevant form.

When filing your inheritance tax return, you may wish to benefit from a reduction in mortgage and land registry taxes on an inherited property. This relief is particularly useful when the inherited property will become the heir's primary residence or when the interested party already has residential ties to the municipality where the property is located.

In some cases, banks, insurance companies, notaries, or other private entities involved in the inheritance process may require additional documents. With public administrations, however, it is generally sufficient to submit a self-certification pursuant to Presidential Decree 445/2000. However, to benefit from the tax relief, it is necessary to complete and submit the specific first-time homeowner benefit application form.

• What is the purpose of the first home buyer tax relief request?
• How to fill out the first home buyer's grant application
• Where and how to apply for first-time homebuyer benefits
• Relationship between the request for first home relief and succession

What is the purpose of the first home buyer tax relief request?

The form is designed to allow the heir to self-declare that they meet the requirements set by tax legislation.

In the editable template made available by the Agenzia delle Successioni, it is necessary to indicate:

• personal data of the applicant
• Tax ID code
• current residence
• useful contact details for any communications
• identification details of the inherited property

The declaration must be accurate, as it is the basis for applying taxes at a fixed rate rather than a proportional rate. Incomplete or incorrect declarations may result in the tax office suspending or denying the tax relief.

How to fill out the first home buyer's grant application

After identifying the applicant, they must declare that they do not own any other residential properties in the municipality of the inherited property. They must not own any other properties purchased in the past with first-time homebuyer benefits. They must reside in , or commit to transferring their residence to, the municipality of the inherited property within 18 months of the inheritance.

It is necessary to indicate the cadastral details of the property or the inherited share, specifying whether the ownership is exclusive or joint.

Where and how to apply for first-time homebuyer benefits

The form can be:

• attached directly to the inheritance declaration at the time of submission
• transmitted to the Revenue Agency
• submitted later, if the succession is still under investigation

The final section of the form contains a space reserved for the office, which will record and apply the benefits, ensuring the traceability of the process.

If you are a taxpayer who has moved abroad, we recommend reading this in-depth article.

Relationship between the request for first home relief and succession

The request is directly linked to the inheritance declaration, as it concerns the taxation of inherited properties.

The heirs not only take ownership of the property, but also the related tax obligations. Declaring the tax relief allows for a reduction in tax liability on the inherited property when it will become the heir's primary residence.

Discover the complete list of documents you can obtain through the Agenzia delle Successioni.

The Revenue Agency's official website suggests that, in addition to the relevant form, you must also print the information on the processing of personal data, which must be submitted to the office when submitting the application. We attach the full document extracted from the Revenue Agency's website below, along with the form.