Your questions – Imu: is the discount valid for two spouses who live together but have two different residences?

The sentence of the Constitutional Court clarified that the reference to the family nucleus cannot be considered relevant for the purposes of the Imu discipline in identifying which is the main residence. This therefore opens up the possibility for spouses who have their registered residence and habitual residence in two separate properties, located in the same municipality or in two different municipalities, to both be able to benefit from the exemption and therefore not pay the IMU. To benefit from the exemption, it is necessary to have residence in the property and that the residence is effective. Hence the answer to the negative question, given that he would continue to live in the marital home. Failure to stay abode can be ascertained by the Municipality by requesting a copy, for example, of the bills, which will show consumption that is not in line with usual use. Moreover, the fact that the municipality has been asked to reduce the waste tax, because the house is not used, is in itself proof of an elusive maneuver. We remind you that the exemption is limited to one’s share of the property. Therefore, if two spouses are both 50/50 owners of two properties used as the main residence by each in a separate way, each one will be able to benefit from the exemption limited to the house in which he actually lives and resides, while on the other he will have to pay the Imu.