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The requirements required by the regulations to obtain the first home benefits for purchase and mortgage refer to the same requirements. instead, they change in relation to the possibility of deducting the loan taken out. In particular, in the event of the purchase of a second home destined to become the main residence, the substitute tax will be two per cent on the amount of the loan, as to obtain the lower rate of 0.25 per cent it is necessary to be in possession of the same requirements for the purchase of a first home.