Changing prima casa status from one building to another as part of restoration project.

Hi, I think it helps to be clear on the terminology. There are some purchase tax discounts associated with you claiming the property will be your main residence when you buy it and claiming residency in the same comune within 18 months of the purchase. This is referred to by most people as the Prima Casa  agevolazione. Then there are other benefits (cheaper IMU, cheaper electricity) for your main residence. Any other residential property (unless it is considered an annexe and the rules for this vary with each comune) with always be a seconda casa (ie a second home as opposed to your main one). Your main residence will be the one you actually live in. The very fact of moving out of one property and into the other will change where your main residence is. There is nothing to be registered at the cadastral office or comune. You need only change your residency and inform the utility companies and taxman etc. In my case I actually pay more IMU and TARSU for the annexe than I do for the house (regardless of deductions). This is because the rendita of the house is less than that of the annexe. It used to be more complicated as you could have your residency at one property and your husband could have his at another and both claim a deduction for ICI. The new IMU has done away with all this. In your case I am pretty sure you can't register the little house as a category A and then swap it to a C. So I can't see how that would work. I am guessing the gemetra is suggesting this as you can then have a certificate of habitation for the little house. Is he proposing the annexe will also have a category A when all the work is done? In my comune you could not do that. An annexe can only be a category C. I don't see what advice you need from a commercialista though. It is too late to change your prima cas (that was part of your atto when you bought the property) and otherwise your main home is the one you live in and have residency in so that is easily changed. Not sure if that helped but your geometra is a little confusing.

Ahhhh - that is a bit clearer. I didn't know you could 'back claim'. I know for the reduced rate of IVA the geometra had to give you a certificate to present to the vendor / builder / installer when you buy the goods or pay for the services and get the fattura. We have just finished a financial year and most comapnies will not now be able to change a fattura they have given you. For the allowance of renovations against your tax returns over the next 10 years, if you won't be paying tax here for a period then you won't benefit. Now I see why he recommended an accountant. This is the page from the tax office: http://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Home/CosaDeviFare/Richiedere/Agevolazioni/Detrazione+riqualificazione+energetica+55/scheda+informativa+riqualificazione+55/ There will doubtless be a different scheme in place when you come to do the other house as this one expires this year. If it were me I would just get on and claim. The maximums are the maximums and once you have reached it that is it.