Leased house, or facilitations for young couples for the purchase of a house through a finance lease. The proposal is being examined by the Senate Justice and Finance Commissions, with a twofold objective: to tackle the problem of the purchase of a residence by young people, which is currently particularly difficult for various reasons, and to contribute at the same time to the revitalization of the building market:
But let's see, in detail, what it is.
– Recipients. They are young people under the age of 35 and with a total income not exceeding 55 euros a year.
– The intervention. With the stipulation of the financial leasing contract, the grantor (or the leasing company), undertakes to purchase or have the property built according to the choice and according to the indications of the user (or the young person with the prerequisites of age and income indicated) that receives it in use for a determined time against a periodic fee that takes into account the purchase cost or construction costs incurred by the grantor. Upon expiry of the contract, the user can acquire ownership of the asset by paying the contractually agreed price, or request the lessor to renew the finance lease, with the definition of the new periodic payment, the duration and the purchase price of the asset at against the exercise of the final option.
– Discounts. They are provided for both young people and for leasing companies and builders. For young people, a deduction equal to 19 percent of the expenses incurred for the fees, and the related ancillary charges, deriving from finance lease contracts on real estate units, for an amount not exceeding 15.000 euros per year. Furthermore, to facilitate the exercise of the final option to purchase the property, a deduction of 19 per cent relating to the purchase cost of the asset against the exercise of the final option is included, for an amount not exceeding 20.000 euros . For leasing companies and builders, it is established that for the sale of buildings, including those to be built, deriving from finance lease contracts made to the grantor, registration, mortgage and cadastral taxes are due in a fixed amount. The same facilitation is recognized for sales carried out in the case of property deriving from financial leasing contracts due to non-fulfilment by the user.
