Article. 1, paragraph 6, of Law 168 of 22 April 1982, provides that the tax breaks for buying a first home entitled provided that you do not possess any other suitable home in the municipality where the property is situated . The Regional Tax Commission of Puglia, in sentence no 52/2010, confirming the decision of the courts of first instance granted the relief first home a taxpayer owns another home is not suitable to meet the basic housing needs.
The appellate court stated that the conditions were suitable to the second property to be classified as "suitable housing". In the case discussed by the Regional Tax Commission, the property is situated in open countryside, away from the town and no water service, it has the characteristics of a normal abitazion and .
The legislature, not surprisingly, made reference to a suitable home to get the benefits, if not, he simply said that "the facilities are up to the condition that it possesses no other house in the territory (...)".
The rule facilitated, by providing that the taxpayers should not have any other house, does not refer to a purely objective availability, but intended that the property is actually more suitable for settlement, taking into account the presence of all those "indispensable minimum conditions that redano suitable to meet the reasonable and customary requirements of the buyer lives."
The legislature, not surprisingly, made reference to a suitable home to get the benefits, if not, he simply said that "the facilities are up to the condition that it possesses no other house in the territory (...)".
The rule facilitated, by providing that the taxpayers should not have any other house, does not refer to a purely objective availability, but intended that the property is actually more suitable for settlement, taking into account the presence of all those "indispensable minimum conditions that redano suitable to meet the reasonable and customary requirements of the buyer lives."
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