September 11, 2025, by Teresa Barone

Purchasing a property with the benefit of the First Home Bonus automatically excludes any future access to the same tax relief, which can only be requested once—even if the property already owned later becomes unsuitable for use.

The Italian Supreme Court (Corte di Cassazione) clarified in ruling no. 24478/2025 that the First Home Bonus cannot be accessed more than once. Those who have already benefited from this tax relief in the past cannot claim it again, regardless of their actual housing needs.

The prior recognition of the First Home Bonus at the time of an earlier property purchase constitutes an insurmountable obstacle to obtaining the same benefit for the purchase of another property.

By contrast, those who own a property purchased without making use of the tax relief may apply for the First Home Bonus when buying another home—even within the same municipality of residence—subject to assessment based on suitability or unsuitability criteria.