First home benefits for two properties to be unified, if you change your mind how can you heal the situation with the Revenue?

In order to take advantage of the concessions for the first home, it is necessary to declare in the deed the possession of the requisites that allow to obtain the tax discount, or the commitment to comply with the required conditions. In the case of the purchase of two properties to be merged, in particular, the concession is recognized as long as the commitment to carry out the unification works by a predetermined date is declared.