Nothing Imu on the first house if the residence is of one of the spouses. the Constitutional Court overturned the constraint imposed in October 2021 which asked spouses to establish which house to exclude from theIMU. An unmarried couple, on the other hand, not constituting a family nucleus, does not have to indicate a single habitual residence. And so he ends up enjoying one double Imu exemption. According to the judges of the Consulta it is an unconstitutional bond that favors de facto couples and penalizes "the family nucleus". However, this does not apply to "second homes", since for the purposes of being entitled to the tax benefit, the effective residence of the spouses in different Municipalities on a stable basis is necessary.
The new provision can be enforced from Imu declaration 2022 expiring on December 31st.
First home IMU exemption for both properties: disparity between spouses and cohabitants
The Constitutional Court returns to the thorny issue of double Imu exemption for spouses who live in two different municipalities. According to the judges of the Consulta, the bond for the exemption in relation to the family nucleus discriminates against civil unions and is illegitimate. "A spouse with residence and habitual residence in two different Municipalities for work reasons and who share a single house on days free from professional commitments are entitled to the IMU exemption for both properties".
The choice to join legally in marriage or in a civil union, on the other hand, determines the effect of precluding the possibility of maintaining the double benefit even when actual needs impose the choice to live in different houses. According to the Court, an evident discrimination with respect to the de facto cohabitants. In fact, under the same conditions, they are granted the same benefit for each property.
Imu, double exemption for spouses with different residence: the sentence
For the consultation, "in a context such as the current one, characterized by the increase in mobility in the labor market, by the development of transport and technological systems, by the evolution of customs, it is less and less rare to hypothesize that people united in marriage or civil union agree to live in different places, reuniting periodically, for example at the weekend, remaining within the ambit of a material and spiritual communion”. This is the motivation on which it is based judgment no. 209 filed on Thursday 13 October by Luca Antonini with which the Constitutional Court overturned.
This does not mean "free everyone": the new declarations of constitutional illegitimacy will serve the Municipalities and authorities in charge of carrying out the necessary Checks to check when thefirst home Imu exemption is legitimate and when instead it is a way of not paying the tax on a second home by the sea or in the mountains.
