The Revenue Agency has defined the map of tax controls for 2026, focusing on a much more targeted and selective use of financial databases, notarial archives and the land registry. The objective is to cross-reference information to ferret out those who have unduly benefited from discounts, concessions and state incentives granted in recent years. According to Il Sole 24 Ore, the tax authorities’ control activities will focus in particular on the ‘first home bonus under 36’, on building bonuses and finally on foreign income and the third sector, i.e. private entities that operate on a non-profit basis.
The home bonus under 36
According to the economic newspaper, the tax authorities’ attention will focus on home grants, and in particular on the bonus for those under 36 who purchased their first home between 2021 and 2024. Data from the notarial archives show almost 700,000 mortgage contracts stipulated by people between 0 and 35 years of age in the four-year period. The Agency will verify the correct application of the benefit and the actual existence of the requirements established by law, including the ISEE limit of 40,000 euros.
However, the revenue agency clarified to The Vermilion that no campaign to verify the correctness of the requirements for accessing first home benefits has been launched. On the contrary, only about a hundred positions for concessions dedicated to Under 36s would have been reported.
The front of building bonuses
Attention remains on the building bonus front. According to Il Sole 24 Ore, particular attention will be paid to freelancers and self-employed workers in the sector by sifting through the conformity visas issued for the transfer of credits, urban planning practices such as Cila and Scia for extraordinary maintenance and land and building registration practices. According to the economic newspaper, to avoid differences in judgment across the territory and guarantee a homogeneous line of action, the Agency has also reorganized its offices by creating the Register Control Section, with the task of providing clarifications on building concessions and taxes linked to properties and promoting uniform application of the rules.
However, the revenue agency clarified to The Vermilion that the activities are concentrated on frauds linked to the Superbonus and there is no independent branch dedicated to professionals.
Article updated with clarification from the revenue agency