Lombardo Larosi

In 2025, a significant tax development has transformed how IMU is applied to properties belonging to the same household. This change is particularly relevant for married couples or partners living in separate homes, who until now were required to pay IMU on one of them as a “second home”.

With the IMU exemption on double residence, established by the Court of Cassation (ruling no. 4292/2025), it is now possible to avoid paying municipal property tax on either home, provided each spouse habitually resides in one of them and uses it as their primary dwelling. This means both properties can be treated as a “primary residence”, making both exempt from IMU.

This change can generate significant savings for many Italian households. However, it is essential to carefully verify the legal requirements and the specific rules applied by each municipality to avoid disputes.

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Who has to pay IMU?

IMU (Imposta Municipale Propria — Municipal Property Tax) applies to:

• Second homes
• Unoccupied properties
• Building land (and sometimes agricultural land)

The primary residence — the property where one is officially registered and habitually lives — is exempt from IMU, except for luxury properties (cadastral categories A/1, A/8, A/9). Until recently, only one property per household could benefit from this exemption. The rule has now changed: two spouses living in two separate homes can both claim the IMU exemption.

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What changes with the IMU exemption on double residence

Under this new interpretation, each spouse can benefit from the IMU exemption, provided they demonstrate that:

• They are officially registered as resident at the property
• They habitually and actually live there
• They are the owner or co-owner of the property
• The property is not rented out or used by third parties

The Court of Cassation confirms and reinforces what the Constitutional Court established in ruling no. 209/2022: what matters is no longer the household unit as a whole, but the individual circumstances of each person. If both spouses genuinely reside in their respective properties, both can benefit from the exemption.

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Requirements to claim the IMU exemption on two residences

To obtain the IMU exemption on double residence, it is essential to:

1. Hold official registered residency at each property, for each spouse.
2. Demonstrate habitual residence, meaning genuine and continuous physical presence.
3. Be the owner or co-owner of the property.
4. Ensure exclusive use of the property, with no tenants or third-party occupants.

The municipality may request supporting documents: utility bills (electricity, gas, water), receipts, registrations with local services, and so on.

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Low utility consumption? Not automatically a problem

Some municipalities may treat low utility consumption as evidence of non-residency. However, the Lombardy Tax Court of Justice (ruling no. 432/2025) established that low consumption does not automatically mean a property is unoccupied.

In the case in question, the property had no gas supply (it had an induction hob and a communal heating system), and electricity consumption was low because the owner spent little time there due to work commitments. The court assessed the overall context and confirmed that the property was genuinely occupied.

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👨‍👩‍👧‍👦 Better protection for families thanks to the IMU exemption on double residence

The IMU exemption on double residence represents concrete recognition of the needs of modern families, who often find themselves living in different cities for reasons of work, study, or caring for relatives. The regulations are finally adapting to the reality of Italian social life, allowing spouses to avoid being penalised fiscally simply because they do not share the same home. It is a sign of greater fairness, upholding the principle of effective domicile and actual use of the property.

IMU 2025 deadlines: what to do and when

To avoid penalties or interest charges, make sure you observe the IMU deadlines:

Date	What to do
16 June 2025	Payment of first instalment (advance)
16 December 2025	Payment of second instalment (balance)

If you qualify for the IMU exemption on double residence, submit your application to your municipality as soon as possible, attaching the required documentation.

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Italian regulations are complex: trust a professional

Italian tax legislation is extremely detailed and subject to frequent changes. Correctly interpreting court rulings and understanding how they apply in practice can prevent fines or disputes.

At Studio Lombardo Larosi we offer assistance with:

• Verifying eligibility for the IMU exemption on double residence
• Supporting the preparation of documentation
• Submitting applications to the municipality
• Defence against audits and disputes

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We handle everything for you

Every situation is different, and the application of the rules varies from one municipality to another. You can rely on us for:

• A personalised analysis of your case
• Verification of the requirements (residency, habitual dwelling, ownership)
• Preparation of all required documentation
• Direct communication with the municipality on your behalf
• Responses to any disputes or challenges

Saving on IMU is possible, but it requires precision. Trust us and leave the stress behind.

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🏠 Watch out for audits: how to defend your right to the exemption

Despite the principle having been clarified, the IMU exemption on double residence can still be challenged by municipalities, particularly if the requirements are not precisely documented. It is essential to prepare detailed documentation demonstrating habitual residence, such as utility consumption records, registrations with local services, and evidence of actual physical presence at the property. Even minor formal errors can jeopardise the exemption. Relying on an experienced firm like ours means avoiding risks and correctly asserting your rights.

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Conclusion

The IMU exemption on double residence represents an important tax development. Thousands of taxpayers can now avoid property tax on two homes, provided they demonstrate genuine habitual residence in both. The regulations remain complex and subject to interpretation. Studio Lombardo Larosi is by your side to guide you, handle the applications, and protect your rights.