Imu main residence exemption: which means

The law provides that the properties that constitute main residence are exempt from the payment of the Imu, the single municipal tax merged with Tasi from 1 January 2020.

It is therefore important, in order not to incur sanctions, following checks by the municipal administrations, to have a clear definition of this concept.

In the article we will therefore focus on requirements required by law to have the right toexemption from the payment of the Imu taking stock of the situation.

Cadastral category of the property

The taxpayer is not required to pay the Imu if the property it constitutes main residence. However this is not the only requirement to consider since attention must also be paid to the category to which it belongs.

The properties of luxury, even though they are main houses. Properties falling within the cadastral categories A / 1 (stately homes), A / 8 (villas) and A / 9 (castles and palaces of historical or artistic value) are therefore subject to house tax. In other cases, the exemption can be used.

The latter also concerns the appliances of the property, or, pursuant to article 817 of the civil code, immovable property destined, on a lasting basis, to service the main residential unit.

These are the real estate units belonging to the cadastral categories C / 2 (warehouses and storage rooms (cellars and attics separated from the house and with independent income), C / 3 (garages or parking spaces), C / 7 (sheds).

It is not possible to be exempt from paying the tax for more than 3 appurtenant units, each belonging to one of the different cadastral categories.

What is meant by main residence

It defines itself main residence the property in which the owner and his family unit they usually reside and reside by registry.

To this end, see the provisions of article 1, paragraph 741, letter b), first and second sentence of law no. 160 of 2019.

Imu main residence
In the event that the members of the family unit have established the usual residence and the registered residence in different properties located in the municipal area, the facilities for main residence and for the related appurtenances in relation to the family unit, they apply to one property only.

Based on the above, therefore, in order to be able to speak of exemption from the payment of the Imu, 3 conditions are necessary:

  • Possession and ownership of a right in rem (property, usufruct or right of residence);
  • the registered residence;
  • the usual residence.

Requirement of registered residence

In order to constitute main residence at the property the taxpayer must have set the residenza at the registry office.

The first aspect to highlight is that all the components the family they will have to establish residence in the same building subject to exemption.

Habitual residence requirement

The requirement of registered residence at the property is not enough to define the same as main residence. It is in fact necessary that the taxpayer and his family have established the usual residence.

The latter is understood as the place where the individual lives continuously. It is a concept related to one factual situation which has no official character as for the registered residence which can be duly documented.

Habitual residence can only be established by proving the factual circumstances.

Imu exemption
According to a recent ruling by the Ctp of Naples, this proof can be provided by consumption made of water, electricity and gas from the family unit and not from other elements such as the payment of the waste tax, telephone utilities or testimonies of social life in the surroundings.

Spouses with different residences: what happens?

What if two spouses they fixed different residences?

Both can benefit from Imu exemption constituting the main residence for each of them?

The answer is negative. Since, as we have seen, to benefit from the exemption all members of the family unit must have established in the same place the registered residence the spouse who has transferred their residence elsewhere will not be able to benefit from the exemption for the property.

We really want to avoid having undue Imu exemptions thanks to fraudulent changes of residence. The benefit is in fact recognized once on the building where the whole lives permanently family.

Spouses with different habitual homes: what happens?

What happens if one of the spouses fixes, in addition to the residenza even your own usual residence in another property, for example for work reasons?

No one has the right to the benefit as it is only once for the entire family unit and in this case the conditions do not exist.

This is what the Court of Cassation with sentence of 15 December 2020 n. 28534 that excludes the benefit even if the spouses have established residence in two Different municipalities. To constitute the main residence subject to exemption, in addition to the residence, it is necessary that all members of the family make use of the house. The verification of the legal separation between the spouses is reserved.

However, there are no univocal positions regarding the case described.
In fact, the Ministry of Economy and Finance provides a more favorable interpretation of the case described, recognizing the exemption to both spouses.

Source: by

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