Until 31 December 2015 (in Italy), if a person wanted to buy a house, with "first home" facilitation, he didn’t have to own:
• Another house in the same municipality where he wanted to buy the new house with the mentioned facilities;
• a house bought with facilitation "first house".
If "John Smith" wanted to buy a property with the first house benefit in the same municipality where he had another property, or in another municipality but having already taken the advantage of the first house, he had to sell the property, formerly owned, before the desired purchase.
With the law of stability number 208/2015, from 2016, when a person wants to buy a house with the first house facilitation having already had it, he can do it only on the condition that, within a year from the repurchase of the property with the "first home" facilitation, he (or she) resells the property previously bought with the indicated benefit.
In case in which the impediment to facilitation is the ownership of another property in the same municipality, there are no changes in the law and so the only solution was and is to sell the property before the "facilitated" purchase of the house.
During “Telefisco 2016” it was clarified that the new rules apply to property purchases in place by January 1, 2016.
It is not therefore possible for example:
• purchasing a property on 10.01.2015 without Facilitation first house because already used
• sell the property bought with the first house facilitation within one year from the "second" property purchase and then
• ask for a refund of taxes paid on the purchase of "second" home that exceed those that would have paid if he had been able to buy with the first house facilitation.