The IMU exemption for the main residence is a complex and debated topic, especially when spouses or persons in a civil union establish their residence and habitual abode in different places.
A recent ruling by the Court of Cassation, with order no. 19684 of 17 July 2024, has clarified one of the most debated issues on the matter: it is possible for both members of the family unit to benefit from the IMU exemption, provided that each has established their registered residence at the home for which the benefit is requested.
This topic represents a significant evolution compared to the previous legislation and deserves careful analysis.
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The case: a taxpayer contests the IMU exemption
The issue addressed by the Court originates from the appeal filed by a taxpayer against some assessment notices for failure to pay IMU, concerning a property indicated as his habitual residence, but different from the one where his daughter and her partner resided.
In this case, the taxpayer and his partner both intended to take advantage of the IMU exemption, each for their own home. However, while the relief had been granted to the woman, the taxpayer had been denied, since his registered residence did not match the home for which he requested the benefit.
After his appeal was rejected both at first instance and by the Lombardy Tax Court of Justice, the taxpayer decided to take the matter to the Supreme Court, arguing that the appeal judge’s decision was incorrect, as it had not complied with the relevant legal provisions.
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The ruling of the Court of Cassation
In ruling on the issue, the Court of Cassation reaffirmed the right of spouses and persons in civil unions to establish separate residencesprovided that this does not violate the rules on “family residence” or “common residence”. This right, however, does not affect the possibility of benefiting from the IMU exemption for the main residence.
The judges recalled the Constitutional Court ruling no. 209/2022, which declared the unconstitutionality of Article 13, paragraph 2, of Legislative Decree no. 201/2011. This change eliminated the obligation for the owner of the property to make the habitual residence coincide with the registered residence of the entire family unit in order to obtain the exemption.
The Supreme Court has therefore confirmed that, in the presence of different residences, the IMU exemption can be granted to both spouses, provided that each has established registered residence and habitual abode at the home for which the exemption is requested.
However, in the case examined, the taxpayer had not established his residence at the property for which he was requesting the exemption, but only his habitual residence. This led the Court to reject the appeal and to confirm the appeal ruling, denying the exemption.
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Requirements for IMU exemption
In light of the ruling of the Court of Cassation, it is clear that in order to benefit from the IMU exemption on the main residence, two fundamental conditions must be met simultaneously: registered residence and habitual residence at the property in question.
The Court emphasized that, even in the absence of cohabitation between spouses or civil partners, the exemption can be recognized to each member of the family unit, provided that the registered residence is fixed in the property for which the benefit is requested. The simple habitual residence, without registered residence, is not sufficient to obtain the tax relief.
This clarification represents an important step in the correct interpretation of the IMU rules, helping to avoid evasive behavior and ensuring greater fairness in the application of exemptions.
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Conclusions
In conclusion, the ruling of the Court of Cassation clarified a fundamental aspect regarding the IMU exemption for spouses or persons in a civil union who establish their residence and domicile in different places. The exemption is granted only if the conditions of registered residence and habitual residence coincide for each of the spouses in the property for which the relief is requested. The ruling reiterates the importance of proper management of registered residences and provides clear guidance to avoid future disputes regarding the IMU exemption. This decision establishes a balance between the right of spouses to freely manage their residences and the need to maintain regulatory coherence in matters of tax relief.
