Court Decision: “Prima Casa” Benefits and Cases of Non-Residential Property

Italian Supreme Court, Ruling: 17/11/2017 no. 27376/6

The Cassation Court, in a ruling dated 17th November 2017, clarified the criteria for granting “prima casa” benefits when someone who already owns a property not suitable for residential use makes a new purchase. The ruling states that the right to first residence benefits is recognized for individuals owning another property deemed “unsuitable” for residential use, whether objectively uninhabitable or inadequate in size or quality.

Conditions for the benefit include:

1. Purchase within the Municipality of Residence or Business Activity.

2. Absence of Other Suitable Properties: The buyer must not own other properties suitable for residential use.

3. Declaration of Intent to Establish Residence: A formal declaration of intent to establish residence in the municipality where the purchased property is located is required.

The court ruling emphasizes that, despite the designation in the deed, the “prima casa” benefit can be granted if the individual meets the specified conditions, supporting a case where the benefit was initially denied.