Court of Cassation: spouses residing in different municipalities are denied exemption from IMU (communal tax) as main residence

By DR. RODOLFO DOLCE | 15.03.2021

The Italian Court of Cassation, in its decision No. 20130/2020, puts an end to the practice of dual (fictive) residence in holiday properties in the mountains or by the sea, stating that in order to be exempted from paying Imu on a property, both the residence and the habitual residence of the taxpayer and his or her entire family are required. The spouse must therefore also reside at the same address.

Municipalities can now initiate a tax audit, with the possibility of reclaiming the unpaid Imu up to five years earlier.

The Court of Cassation also clarified that if the two spouses declare a different residence, neither the first nor the second house can be considered the main residence: therefore, taxes must be paid on both properties.

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