what changes for spouses and how to apply – Corriere.it

The rationale of the sentence is to prevent discrimination between married and unmarried couples. Denying the double exemption to spouses would represent an understanding of the law with respect to couples who, in the absence of a formal bond, therefore without being a family unit to all intents and purposes, may not pay the Imu.

However, this is not a free-for-all or an automatic mechanism. The possibility of using the double exemption on the IMU is assessed on a case-by-case basis. The condition of effective dual residence must be proven. For example, through the presentation of gas and electricity bills which attest to daily life in the home and adequate consumption in the home for which exemption is requested. Another possibility is to report the choice of general practitioner in the area of ​​residence. The judges of the Constitutional Court have in fact specified that the sentence does not in any way determine an Imu exemption for second homes in which one of the spouses has transferred the registered residence. In short, you have to prove that you live there.