Imu prima casa, spouse exemption: how to ask for a refund
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Judgment no. 209 of 2022
The Constitutional Court, with sentence 209/2022, judged the provision contained in the law establishing the IMU (the 2012 budget law, Legislative Decree 201/2011, art.13 paragraph 2) illegitimate prohibits two spouses from having the Imu exemption on a single dwelling when each of the two possesses a dwelling where he resides and where he has his habitual residence. The 2022 budget law had also made the rule more stringent by specifying that the prohibition of double exemption also applies if the two spouses have their home in different municipalities, therefore before the decision the spouses had to choose which property to apply the ‘exemption, while on the other they had to pay the Imu second home.
Read also: Imu prima casa, exemption also for the spouse: the turnaround of the Consulta
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