From the gross income tax it is possible to deduct an amount, equal to 19% , of the remunerations however denominated paid to real estate brokerage subjects, depending on the purchase of the real estate unit to be used as a main residence, for an amount not exceeding 1,000 euros for each annuity (article 15, paragraph 1, letter b-bis, Tuir). But what happens in the case of dependents? Let’s see what the tax law says.
The deduction of 19% relative to the fees, however denominated, paid to real estate brokers subject to the purchase of the main residence, for an amount not exceeding 1,000 euros for each year (Article 15, paragraph 1, letter b- bis, Tuir), it is not up to you whether the expenses are incurred in the interest of the tax-dependent family members (circular No. 7 / E of 27 April 2018).
Expenses for real estate brokerage, to whom the deduction is due
The concession is exclusively for the purchaser of the property and can not benefit the seller, even if he paid the commission to the real estate broker (circular No. 7 / E of 27 April 2018). Moreover, the deduction is not due if the expense is incurred in the interest of a tax-dependent family member .
If the property unit is purchased by more than one person , the deduction, within the limit of 1,000 euros, must be shared among the co-owners based on the percentage of ownership. The benefit, therefore, can be attributed to the owner of the property , as a percentage, if the bill is registered to at least one of the owners.
In the hypothesis of:
invoice to one owner, but property in co-ownership, in order to allow the pro-quota deduction also to the co-owner who is not indicated in the invoice, it will be necessary to integrate the document by annotating the data of the latter;
property registered to a single owner, but a joint invoice to the owner and to another person, in order to allow the entire amount to be deducted from the sole owner, it will be necessary to add the invoice, noting that the intermediary charge has been incurred entirely from the latter;
invoice exclusively for a person who is not the owner of the property, the costs for the brokerage can not be deducted even by the owner.
Real estate brokerage fees, documents to be retained for deduction
With the circular n. 20 of May 13, 2011 it was specified that:
the deduction is not due if the invoice issued by the real estate broker is held by a non-owner;
in the case in which the invoice is registered to a single owner, but the property is in co-ownership, it is necessary to integrate it with the personal data of the missing co-owner;
if the invoice is made out to the owner of the property and to another non-owner, it is necessary that the invoice is specified (or integrated) that the charge was borne only by the owner.