In 2026 the Revenue Agency will launch a control campaign built on more selective criteria and intensive use of financial databases. The goal is to verify the correctness of the tax benefits used in recent years, with particular attention to real estate transactions and bonuses related to construction work. The logic is to focus inspections where real risk elements emerge, avoiding generalized checks.
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Archive of financial reports and selective lists
The core of the activity will be the interconnection between the different databases and the Archive of financial reports. The cross-checking of information will allow the construction of targeted lists of taxpayers who present documentary anomalies or risk profiles. This is a strategy aimed at making the Tax Authority’s action more efficient, directing inspections only to positions that require further investigation.
Who will be involved in the controls
The campaign will not indiscriminately concern all taxpayers, but two specific categories:
- Young buyers under 36 who have benefited from first home incentives in recent years.
- Professionals and operators in the construction sector — surveyors, architects, engineers, accountants, companies and freelancers — involved in managing the procedures and certifying the home bonuses.
Focus on under 36s and first home incentives
For the first time, automatic checks will be launched on first home incentives intended for young people under 36, introduced by the Sostegni-bis Decree. The checks will concern purchases made between May 2021 and 2023, also including final deeds of 2024 linked to registered preliminary contracts. The Agency will analyze about 700 thousand mortgage contracts, verifying three fundamental requirements:
- age under 36 at the time of the deed,
- ISEE within 40,000 euros,
- use of the property as the main residence.
Those who are not compliant may be called to repay unpaid taxes, with the addition of penalties and interest.
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Building renovations and home bonuses under scrutiny
Another front concerns construction work. The Tax Authority will compare the communications sent to the Municipalities (CILA, SCIA and other procedures) with cadastral updates, to verify that the declared interventions correspond to the real state of the properties.
Also under observation are the professionals who issue compliance certificates: the goal is to identify any errors, irregular documentation or undue tax credits.
A new structure to coordinate controls
To ensure interpretative and operational uniformity across the territory, the Agency has established the Register Controls Section, included in the Office dedicated to checks on individuals and freelancers. This unit will be responsible for guiding the provincial directions in applying the rules relating to properties and building bonuses, ensuring a consistent and homogeneous administrative practice.
