5 November 2026 · Agenzia delle Entrate — Normativa/Prassi
Italy clarifies 'prima casa' tax relief when replacement home is bought abroad
What it means for you
If you used Italy's first-home reduced stamp duty and then buy your next primary residence outside Italy, this ruling explains how the two-year resale rule works so you don't lose the tax benefit — directly relevant if you're selling an Italian property you bought with prima casa relief.
Read the original source (Agenzia delle Entrate — Normativa/Prassi) →
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