Attics and basements must be counted in the surface useful to determine if the house can be classified as a house luxury. He said the Supreme Court ruling with 2010/2018. Supreme Court: These environments must be counted in the area and if you exceed the 240 sqm you will lose the first home facilities.
First house luxury property facilities
The purchase of the first house benefits from a tax benefit. The houses falling within the cadastral categories A1, A8 or A9 (houses of the stately type, villas and castles) are excluded from the facilities.
According to the Ministerial Decree of 2 August 1969, the individual housing units with a total useful surface area of more than 240 sq.m. should be considered “luxury”. Balconies, terraces, cellars, attics, stairs and the engine space.
First home facilities and luxury properties, the case
The cassation intervened in the dispute between the Revenue agency and the new owner of a house, which had taken advantage of the facilities for the purchase of the first home.
According to the revenue Agency, the surface of the building exceeded 240 square meters and therefore was part of the luxury properties. For this he had asked the owner to pay the taxes in full.
The owner claimed that the IRS had erroneously computed the attic and the basement in the useful surface. Initially the tax commissions, to which he had recourse, had given him reason because the two rooms were lacking the requirements laid down in the building regulations for the purpose of the habitability.
Attics and basements should be calculated in the useful area
The Supreme Court overturned the situation by stating that the provisions of Ministerial Decree of 2 August 1969 are mandatory. This means that only balconies, terraces, basements, attics, stairs and machine spaces can be excluded from the calculation of the useful area, while the other areas must be computed regardless of the requirement of habitability.
Not being in the list contained in the Ministerial Decree, attics and sub-bases contribute to increase the area useful to the classification of the property.
On the basis of these reasons, being a luxury property, the buyer had to pay in full the registration, mortgage and land registry taxes.