{"id":2656,"date":"2025-11-07T08:14:28","date_gmt":"2025-11-07T07:14:28","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=2656"},"modified":"2025-10-23T09:20:02","modified_gmt":"2025-10-23T07:20:02","slug":"foreclosure-of-the-primary-residence-by-the-revenue-agency-2025-everything-you-need-to-know","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2025\/11\/07\/foreclosure-of-the-primary-residence-by-the-revenue-agency-2025-everything-you-need-to-know\/","title":{"rendered":"Foreclosure of the Primary Residence by the Revenue Agency 2025: Everything You Need to Know<br>"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d11b0f39cfaaa2307246719c36f15882 wp-block-paragraph\">The topic of foreclosure of the <strong>primary residence by the Revenue Agency 2025<\/strong> is a major concern for many Italian citizens and entrepreneurs who risk losing their main home due to tax debts. If you&#8217;re wondering whether there are ways to protect yourself, you&#8217;re in the right place. Here, we explain in simple terms the legal conditions, protections in place, and practical steps to avoid the seizure of your primary residence.  <\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-2a50e8d89f68ac662b85ade8802fcd02\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#1-che-cosa-significa-pignoramento-prima-casa-agenzia-delle-entrate-2025\">1. What Does &#8220;Foreclosure of the Primary Residence by the Revenue Agency 2025&#8221; Mean?<\/a><\/li><li><a href=\"#2-le-condizioni-che-proteggono-la-prima-casa\">2. Conditions That Protect the Primary Residence\n<\/a><\/li><li><a href=\"#3-le-soglie-di-debito-e-le-misure-alternative\">3. Debt Thresholds and Alternative Measures<\/a><\/li><li><a href=\"#4-novita-normative-del-2025\">4. Regulatory Updates for 2025<\/a><\/li><li><a href=\"#5-cassazione-conferme-e-applicazioni-retroattive\">5. Court of Cassation: Confirmations and Retroactive Applications<\/a><\/li><li><a href=\"#6-breve-tabella-riepilogativa-delle-scadenze-e-degli-adempimenti\">6. Summary Table of Deadlines and Obligations<\/a><\/li><li><a href=\"#7-perche-la-normativa-italiana-e-complessa-e-richiede-supporto-professionale\">7. Why Italian Regulations Are Complex and Require Professional Support<\/a><\/li><li><a href=\"#8-possiamo-aiutarti-come-interviene-il-nostro-studio\">8. How Our Firm Can Help<\/a><\/li><li><a href=\"#9-contattaci-subito\">9. Contact Us Now\n<\/a><\/li><li><a href=\"#a-rateizzazione-accettata\">a)<\/a><\/li><li><a href=\"#b-ricorso-per-cartella-nulla-o-vizi-formali\">b) Ricorso per cartella nulla o vizi formali<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-ad3e97059690f8ab7ec3aec1281d0356\" id=\"1-che-cosa-significa-pignoramento-prima-casa-agenzia-delle-entrate-2025\"><strong>1. What Does &#8220;Foreclosure of the Primary Residence by the Revenue Agency 2025&#8221; Mean?<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-df626aed5b6f0b94298ee51e8d3f781f wp-block-paragraph\">Foreclosure is a procedure that allows a creditor\u2014in this case, the Italian Revenue Agency Collection Service\u2014to sell your assets to settle a debt. However, your <strong>primary residence<\/strong>, meaning the home where you live, can be protected under specific conditions. In 2025, these protections remain in place, but they are subject to precise rules, which we will outline below.  <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-49e8d3858f12853aec667f0184d89fdc\" id=\"2-le-condizioni-che-proteggono-la-prima-casa\"><strong>2. Conditions That Protect the Primary Residence<br><\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e8d3af9476360d7551419f5d56ccb8b4 wp-block-paragraph\">To prevent the <strong>foreclosure of the primary residence by the Revenue Agency 2025<\/strong>, the following conditions must all be met:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-007b89d17e529650b1c1861d1da0fad2\">\n<li><strong>Sole Property Ownership:<\/strong> You must not own any other homes or apartments.<\/li>\n\n\n\n<li><strong>Residential Use:<\/strong> The property must be used as your home, not as an office or shop.<\/li>\n\n\n\n<li><strong>Registered Residence:<\/strong> You must be officially registered as a resident at that address.<\/li>\n\n\n\n<li><strong>Non-Luxury Property: <\/strong>The property must not fall under cadastral categories A\/8 or A\/9 (villas, castles) or be classified as a luxury home (<a href=\"https:\/\/www.avvalbertobindi.com\/post\/pignoramento-prima-casa-agenzia-entrate?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">avvalbertobindi<\/a>, <a href=\"https:\/\/studiolegalemagri.it\/prima-casa-pignoramento-agenzia-delle-entrate\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Studio Legale Magr<\/a>i, <a href=\"https:\/\/www.tributiconsulting.it\/pignoramento\/pignoramento-prima-casa.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">tributiconsulting.it<\/a>).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-40a4e7db6bb3baa85602a31c47e9e841 wp-block-paragraph\">If these conditions are met, the Revenue Agency cannot proceed with the foreclosure of your primary residence (<a href=\"https:\/\/studiolegalemagri.it\/prima-casa-pignoramento-agenzia-delle-entrate\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Studio Legale Magri,<\/a> <a href=\"https:\/\/avvocaticartellesattoriali.com\/2025\/02\/28\/nuova-legge-pignoramento-prima-casa\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">avvocaticartellesattoriali<\/a>, <a href=\"https:\/\/www.tributiconsulting.it\/pignoramento\/pignoramento-prima-casa.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">tributiconsulting.it)<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-741a3b2570d446038ab326568f93c82b\" id=\"3-le-soglie-di-debito-e-le-misure-alternative\"><strong>3. Debt Thresholds and Alternative Measures<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-50d9b6b49226a5e7b203d5c920ea63c4 wp-block-paragraph\">There are limits and alternatives to foreclosure:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-c2c369b2134d2ce80695513a827c3a68\">\n<li><strong>Debt Between \u20ac20,000 and \u20ac120,000:<\/strong> The Revenue Agency may <strong>place<\/strong> a lien on the property but cannot seize your home (<a href=\"https:\/\/www.usciredaidebiti.it\/equitalia-pignoramento-prima-casa\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">usciredaidebiti.it<\/a>, <a href=\"https:\/\/www.tributiconsulting.it\/pignoramento\/pignoramento-prima-casa.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">tributiconsulting.it<\/a>, <a href=\"https:\/\/avvocaticartellesattoriali.com\/2025\/02\/28\/nuova-legge-pignoramento-prima-casa\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">avvocaticartellesattoriali<\/a>).<\/li>\n\n\n\n<li><strong>Debt Exceeding \u20ac120,000: <\/strong>The Revenue Agency may <strong>proceed<\/strong> with foreclosure, even if it\u2019s your primary residence, if the protection conditions are not met (<a href=\"https:\/\/www.usciredaidebiti.it\/equitalia-pignoramento-prima-casa\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">usciredaidebiti.it<\/a>, <a href=\"https:\/\/www.tributiconsulting.it\/pignoramento\/pignoramento-prima-casa.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">tributiconsulting.it<\/a>).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-19b8e41e2c4819a9716486f48564aaec\" id=\"4-novita-normative-del-2025\"><strong>4. Regulatory Updates for 2025<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile is-image-fill-element\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Company-incorporation-Italy-1-1024x683.jpg\" alt=\"Seizure of Primary Residence by the Italian Revenue Agency 2025\" class=\"wp-image-1087 size-full\" style=\"object-position:50% 50%\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Company-incorporation-Italy-1-1024x683.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Company-incorporation-Italy-1-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Company-incorporation-Italy-1-768x512.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Company-incorporation-Italy-1.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d068eb479133ddacdc5b2bdbd9383387 wp-block-paragraph\">In 2025, several significant changes have been introduced:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-d34c77a06a99c67359a9b60b75533b2a\">\n<li><strong>&#8220;Sprint Foreclosure&#8221;<\/strong>: The Revenue Agency can initiate enforcement without sending a tax notice; an executable assessment followed by 60 days of non-payment and an additional 30 days allows the start of enforcement action (<a href=\"https:\/\/www.commercialista.it\/Dettaglio-Articolo\/Pignoramento-2025-novita-rischi-e-soluzioni-per-salvare-stipendio-e-pensione\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">commercialista.it<\/a>, <a href=\"https:\/\/servicematica.com\/pignoramenti-2025-nuovi-limiti-su-stipendi-pensioni-beni-e-prime-case\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">SM Servicematica<\/a>).<\/li>\n\n\n\n<li><strong>Minimum Installments of \u20ac50\/Month:<\/strong> Paying even a single minimum installment can suspend foreclosure and administrative seizure of vehicles, provided the payment plan includes all debts (<a href=\"https:\/\/lentepubblica.it\/contabilita-bilancio-tasse-tributi\/pignoramenti-automatici-agenzia-entrate-famiglie-in-crisi\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">lentepubblica.it<\/a>, <a href=\"https:\/\/servicematica.com\/pignoramenti-2025-nuovi-limiti-su-stipendi-pensioni-beni-e-prime-case\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">SM Servicematica<\/a>).<\/li>\n\n\n\n<li>Faster Action by Municipalities for IMU and TARI: Municipalities can act more quickly for unpaid property taxes (IMU) and waste taxes (TARI), reducing the timeframe from 180 to 60 days (<a href=\"https:\/\/www.commercialista.it\/Dettaglio-Articolo\/Pignoramento-2025-novita-rischi-e-soluzioni-per-salvare-stipendio-e-pensione\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">commercialista.it,<\/a> <a href=\"https:\/\/servicematica.com\/pignoramenti-2025-nuovi-limiti-su-stipendi-pensioni-beni-e-prime-case\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">SM Servicematica<\/a>).<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-d207d9a399ba92ed5317b4c4f2130ee5\" id=\"5-cassazione-conferme-e-applicazioni-retroattive\"><strong>5. Court of Cassation: Confirmations and Retroactive Applications<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-630828599c6880f613249df2867613dc wp-block-paragraph\">The Court of Cassation, with ruling no. 32759 of December 16, 2024, has confirmed that:<br><\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-6e5289e45acefa6714fcd3f32cdfc887\">\n<li>If the home is your primary residence, your sole property, non-luxury, and you are registered as a resident, <strong>even a foreclosure process started in the past can be halted<\/strong> (<a href=\"https:\/\/www.corsojuslab.it\/2025\/02\/14\/corte-di-cassazione-ord-n-32759-del-16-12-2024-ribadito-principio-di-diritto-inerente-ad-impignorabilita-della-prima-casa-da-parte-dellagenzia-delle-entrate-se-procedura-di-esecuzione-gia-av\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">corsojuslab.it<\/a>, <a href=\"https:\/\/www.giornalelavoce.it\/news\/attualita\/601346\/niente-pignoramento-sulla-prima-casa-la-legge-protegge-i-contribuenti.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">giornalelavoce.it<\/a>).<\/li>\n\n\n\n<li>The law alone is not enough: You must prove that the procedure is ongoing and that the protection conditions are met.<br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-410d4bb21fb3d5f22f11f8a0ab45f2b9\" id=\"6-breve-tabella-riepilogativa-delle-scadenze-e-degli-adempimenti\"><strong>6. Summary Table of Deadlines and Obligations<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Deadline or Debt<\/strong><\/td><td><strong>Action Taken<\/strong><\/td><td><strong>What to Do Within the Deadline<\/strong><\/td><\/tr><tr><td>Debt Notification (No Tax Notice)<\/td><td>60 days to settle<\/td><td>Pay in full or request a payment plan<\/td><\/tr><tr><td>Additional 30 Days from Notice<\/td><td>Foreclosure may begin<\/td><td>Make immediate payment or file an objection<\/td><\/tr><tr><td>Debt Between \u20ac20,000 and \u20ac120,000<\/td><td>Possible lien registration<\/td><td>Verify conditions and request a payment plan<\/td><\/tr><tr><td>Debt Over \u20ac120,000<\/td><td>Possible foreclosure of the primary residence<\/td><td>Seek professional assistance to evaluate legal defenses<\/td><\/tr><tr><td>Enforcement Actions Before 2013<\/td><td>Can be revoked if protected by requirements<\/td><td>File an objection based on Cassation ruling no. 32759\/2024<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-097207aa81c64b7d9287ca9adbf44c70\" id=\"7-perche-la-normativa-italiana-e-complessa-e-richiede-supporto-professionale\"><strong>7. Why Italian Regulations Are Complex and Require Professional Support<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f692b7f2da15b3de63c14b21f6705abc wp-block-paragraph\"><strong>Italian regulations<\/strong> on protecting the <strong>primary residence<\/strong> are extensive and intricate, with technical requirements, financial thresholds, and constantly evolving practices. For this reason, the <strong>assistance of tax consultants or specialized lawyers<\/strong> is essential to interpret updated laws, review your tax situation, and act promptly. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-5c49ebd5a9a94292256038c5239bd2b6\" id=\"8-possiamo-aiutarti-come-interviene-il-nostro-studio\"><strong>8. How Our Firm Can Help<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/How-to-register-a-company-in-Italy-1-1024x684.jpg\" alt=\"Seizure of Primary Residence by the Italian Revenue Agency 2025\" class=\"wp-image-1059\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/How-to-register-a-company-in-Italy-1-1024x684.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/How-to-register-a-company-in-Italy-1-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/How-to-register-a-company-in-Italy-1-768x513.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/How-to-register-a-company-in-Italy-1.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Seizure of Primary Residence by the Italian Revenue Agency 2025<\/figcaption><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3360a6cdaa950d739d98e997979009ba wp-block-paragraph\"><strong>At Studio Lombardo Larosi<\/strong>, we offer our expertise to assist you at every stage of legal and tax matters:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-baf99464cbc37737171b51f0bbc37ff3\">\n<li>We verify whether your home is protected from <strong>foreclosure of the primary residence by the Revenue Agency 2025<\/strong><\/li>\n\n\n\n<li>We assist in setting up<strong> payment<\/strong> plans or filing appropriate <strong>objections<\/strong><\/li>\n\n\n\n<li>We intervene in ongoing foreclosures, even at the enforcement stage, leveraging the latest judicial rulings<br><\/li>\n\n\n\n<li>We support you in managing tax liens, assessing thresholds, and protecting your primary residence<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f48e88e39339e0fa77eb0e951ab698bb wp-block-paragraph\"><strong>If you need help, we are here for you<\/strong>. Don\u2019t leave anything to chance: <strong>contact us<\/strong> for professional, timely, and effective support.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-9497c0371882f4dbefbf4ec7cda02a8c\" id=\"9-contattaci-subito\"><strong>9. Contact Us Now<br><\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-191a885efd1d3130c86a1de7374fce3b wp-block-paragraph\">To request information or schedule an appointment:<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-43e044da3a57341ad2ab40349bd14b10 wp-block-paragraph\"><strong>Email:<\/strong> <strong>lombardolarosi@gmail.com<\/strong><strong> <\/strong><br><strong>Request for Consultation<\/strong> \u2013 Foreclosure of the Primary Residence by the Revenue Agency 2025<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f2ae2b3ac776ebb129084ade7d8e1a3d wp-block-paragraph\">We are by your side to interpret the law, protect you effectively, and safeguard your right to your home.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-ebcd2575edfced210b69d692c63cd86d wp-block-paragraph\">Perfetto! Di seguito trovi una <strong>versione estesa<\/strong> con circa <strong>500 parole in pi\u00f9<\/strong> rispetto al testo precedente. Ho mantenuto lo stesso stile semplice e leggibile (Flesch-Kincaid 60\u201370), continuando a rispettare la <strong>densit\u00e0 dell&#8217;1% per il keyphrase \u201cpignoramento prima casa Agenzia delle Entrate 2025\u201d<\/strong>, inserendolo in modo naturale.  <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-f127e2ca2ea9072780c029c4f0f943bc\" id=\"11-altri-casi-in-cui-il-pignoramento-puo-essere-evitato\"><strong>11. Other Cases Where Foreclosure Can Be Avoided<br><\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-257c2da82d56cde96fffc7700626ea90 wp-block-paragraph\">In addition to the main conditions, there are <strong>specific situations<\/strong> that can prevent or suspend the foreclosure of the primary residence:<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-e788a31b8f7627ece31490b0c11be3fd\" id=\"a-rateizzazione-accettata\"><strong>a)<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9bf904a2b24957ebdf26c969ff31d886 wp-block-paragraph\">If you submit a <strong>payment plan request<\/strong> and it\u2019s approved before enforcement begins, the foreclosure is automatically suspended. This applies even if enforcement has <strong>started<\/strong>, as long as you pay at least the <strong>first installment.<\/strong> <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-60477d8d83353de0cc5623eabb082947 wp-block-paragraph\">However, the payment plan must<strong> cover all outstanding debts<\/strong>, not just those related to the primary residence. Omitting any debt could lead to the revocation of the plan. <\/p>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-a5ee00dfd6204d776432b77d57a7e282\" id=\"b-ricorso-per-cartella-nulla-o-vizi-formali\"><strong>b) Ricorso per cartella nulla o vizi formali<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-15e8b4602871fc85d28dc2f671bcd13f wp-block-paragraph\">Foreclosure can be legally challenged if <strong>the tax notice (when issued)<\/strong> or the assessment notice is <strong>flawed<\/strong>, for example:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-e5b238d37c4420b5f2e7b40a9a7ab95c\">\n<li>Errors in notification.<\/li>\n\n\n\n<li>Lack of debt details.<\/li>\n\n\n\n<li>Expiration of statutory limits.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-717de5cd3ea6175d146c4de5aee4c36c wp-block-paragraph\">In such cases, a tax consultant or lawyer can halt or <strong>cancel the entire procedure<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c56033ae71d33b9775bbbe54478a8c64\" id=\"12-cosa-succede-se-si-possiedono-altri-immobili\"><strong>12. What Happens If You Own Other Properties?<br><\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-5c17429dbabb2ffca6778134dd1315a3 wp-block-paragraph\">If you own <strong>additional properties<\/strong>, even something as small as a storage unit or garage, your<strong> home may no longer qualify as your \u201cprimary residence\u201d for tax purposes<\/strong>. This applies even if: <\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-d484ebd42ff338488b46ffa899f3f173\">\n<li>The second property is unusable.<\/li>\n\n\n\n<li>It is not rented out.<\/li>\n\n\n\n<li>It generates no income.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-5212d3246f17aa45ff9fce0a17fc81de wp-block-paragraph\">The regulations for<strong> foreclosure of the primary residence by the Revenue Agency 2025<\/strong> are strict: <strong>the home must be your only owned property<\/strong>. No exceptions are made for unused properties. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-ab53e2e636f5ba8ea8e5294e345de27e\" id=\"13-pignoramento-e-immobili-cointestati-come-funziona\"><strong>13. Foreclosure and Co-Owned Properties: How It Works<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-34c598d00824f80a115580f3b8a805d1 wp-block-paragraph\">If your home is co-owned with a spouse or family member, the situation becomes more complex. The Revenue Agency can proceed with foreclosure but can only seize the <strong>debtor\u2019s share of the property.<\/strong> <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-529c95e12de106130f46c5233acc5dd8 wp-block-paragraph\">In practice, however, the entire property may be put up for auction, with <strong>the co-owner\u2019s share paid<\/strong> out in cash after the sale.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-86ab41bea4915037f7d952eff8624ebe wp-block-paragraph\">Acting quickly is crucial to prevent a <strong>judicial sale<\/strong>: a lawyer can request a division of the property or file an objection to the enforcement.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-7056c179c62c5b267bdd124732f94faa\" id=\"14-come-difendere-la-casa-anche-in-caso-di-sentenza-definitiva\"><strong>14. Defending Your Home Even After a Final Court Ruling<br><\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-05d04ba3fe9f4f7b3276e9e1fc0aa318 wp-block-paragraph\">Once a foreclosure is authorized by a judge, there are <strong>still last-resort<\/strong> options:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-ca12d73c890e4b15462b5eb6cc3807e4\">\n<li><strong>Objection to Enforcement:<\/strong> If new evidence proves the procedure\u2019s illegality.<\/li>\n\n\n\n<li><strong>Suspension for Serious Reasons:<\/strong> For example, serious illness of the owner, dependent minors with disabilities, or risk of immediate eviction.<\/li>\n\n\n\n<li><strong>Conversion of Foreclosure:<\/strong> You can offer an <strong>alternative guarantee<\/strong> (e.g., a surety bond) or pay a lump sum quickly.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-cd21af501338acaaf918970aa2166e8d wp-block-paragraph\">These are complex actions but <strong>can save your home<\/strong> even in critical situations.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-6ac1340e21793ff1c23b29a7b555e9c3\" id=\"15-le-domande-piu-frequenti-faq\"><strong>15. Frequently Asked Questions (FAQs)<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-4e3d360d6c26e3a5b90d03ab020dd013 wp-block-paragraph\"><strong>Does the *foreclosure of the primary residence by the Revenue Agency 2025* apply to second homes?<\/strong><strong><br><\/strong> No. Second homes can always be foreclosed, even for debts under \u20ac20,000. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-4b7fcf9d4b5eea66264528e4dce6408e wp-block-paragraph\"><strong>Does the protection apply if the home is under a loan-for-use agreement?<\/strong><strong><br><\/strong> Only if you own the property and are a registered resident. If you live in a loaned property but own another, that property can be foreclosed.<br> <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7d9dfa1ed3722d41ed4bcb6090f62e3e wp-block-paragraph\"><strong>Can an ongoing foreclosure be stopped?<\/strong><strong><br><\/strong> Yes, but you must act before the auction. In some cases, paying a single installment can halt the process.<br> <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b13ca12261bc6fd7a25a720a05ef1705 wp-block-paragraph\"><strong>Can the Revenue Agency sell only a share of a home?<\/strong><strong><br><\/strong> Yes, but in practice, the entire property is often auctioned, with the co-owner compensated.<br> <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b13eb8cc868f95cc451b46568d009c3a wp-block-paragraph\"><strong>How do I check for a lien?<\/strong><strong><br><\/strong> You can verify this through an <strong>updated cadastral<\/strong> search. We can assist with this. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-4c1310c5d2fa979776087ee29c488b37\" id=\"16-non-aspettare-lasta-contattaci-ora\"><strong>16. Don\u2019t Wait for the Auction: Contact Us Now<br><\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-63e29e7f72a9fc3819def0376c020a61 wp-block-paragraph\">Many people wait too long. By the time an auction notice arrives, it may be too late to defend effectively. If you\u2019ve received a notice of *<strong>foreclosure of the primary residence by the Revenue Agency 2025<\/strong>*, don\u2019t delay.  <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a6dd9e5b183bf1192c2ce7a1e2be9386 wp-block-paragraph\">\ud83d\udce7 <strong>Email us now:<\/strong> lombardolarosi@gmail.com<strong><br><\/strong>\ud83d\udcde We can schedule an appointment, including remotely, to review your situation.<br>Foreclosure of the Primary Residence \u2013 Request for Support<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-4d1d3956d6e47b5f5b8e7d952263a635\" id=\"17-studio-lombardo-larosi-al-tuo-fianco-con-esperienza\"><strong>17. Studio Lombardo Larosi: By Your Side with Expertise<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d9615f70d43428875361240b97a96083 wp-block-paragraph\">Our firm has years of experience in <strong>tax, fiscal, and legal matters<\/strong>, with a focus on debt collection, tax debts, and protecting personal assets. The *<strong>foreclosure of the primary residence by the Revenue Agency 2025<\/strong>* is an area where we have developed deep expertise, both legally and administratively. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a6f3bde99282ff50ed7443928713f3c2 wp-block-paragraph\">We handle:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-7b850f023c0e2212de95a5e8894fb59f\">\n<li>Filing <strong>appeals and objections.<\/strong><\/li>\n\n\n\n<li>Requesting <strong>urgent payment plans<\/strong>.<\/li>\n\n\n\n<li>Halting ongoing foreclosures.<\/li>\n\n\n\n<li>Managing <strong>tax liens.<\/strong><\/li>\n\n\n\n<li>Comprehensive review of your debt situation.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-a4e73190bf0653f4b6090ab954a23d50\" id=\"18-in-conclusione\"><strong>18. In Conclusion<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-bb4eac90d3281c54450abf428aaf0d22 wp-block-paragraph\">Don\u2019t let the Revenue Agency decide the fate of your home. Understanding the law is the first step to protecting yourself, but working with a <strong>professional firm can make all the difference<\/strong>. The *<strong>foreclosure of the primary residence by the Revenue Agency 2025<\/strong>* is not an inevitable outcome: there are tools, procedures, and strategies to avoid it.  <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b8b60d7f6dcdcdff3ba3e2031b10c70d wp-block-paragraph\">Contact us. Share your situation. We\u2019ll help you find the most effective way to protect what\u2019s yours.  <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" class=\"wp-block-cover__image-background wp-image-1143 size-full\" alt=\"Company Setup Italy\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg 640w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center accountra-animate accountra-move-up accountra-delay-1 has-third-color has-text-color\" id=\"still-confused-about-our-features-get-a-consultation\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>Need immediate assistance?<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group accountra-animate accountra-move-up accountra-delay-3 has-third-color has-text-color is-layout-constrained wp-container-core-group-is-layout-33481bb0 wp-block-group-is-layout-constrained\" style=\"margin-bottom:30px\">\n<p class=\"has-text-align-center has-text-color has-tiny-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\"> We are here with professionalism, confidentiality, and promptness.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons accountra-animate accountra-move-up accountra-delay-5 is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill  is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">TEXT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The topic of foreclosure of the primary residence by the Revenue Agency 2025 is a major concern for many Italian citizens and entrepreneurs who risk losing their main home due to tax debts. If you&#8217;re wondering whether there are ways to protect yourself, you&#8217;re in the right place. Here, we explain in simple terms the [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2603,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[257,337,335,336],"class_list":["post-2656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-accounting","tag-foreclosure-of-the-primary-residence","tag-foreclosure-of-the-primary-residence-by-the-revenue-agency-2025","tag-revenue-agency"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=2656"}],"version-history":[{"count":3,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2656\/revisions"}],"predecessor-version":[{"id":2788,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2656\/revisions\/2788"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/2603"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=2656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=2656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=2656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}