The facilities required purchase dwelling to use as a first home (a concept different from the main note) may decline to appear in some cases coma the sale or donation within five years of purchase and within a year not to proceed with the repurchase of an another property with the requirements to enable the facilitation provided that the property is located in the municipality where the owner has his residence or where he intends to establish it within 18 months of purchase, or where he or she its activity (in case of change of the municipality where the activity takes place, the wording of the rules is irrelevant to the forfeiture of subsidy). The 18-month period is referred to the action of any investigation brought by the Inland Revenue. Recall also that the facility is not void if the property is rented to a third party facilitated the field in order to not detect the target that is made of the property but only the status of the holder and the nature of the property.
(Domenico Panetta)
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