Who pays IMU when you lend a home to a family member? This is a question many people ask when they decide to let a relative or friend use their property free of charge. Until recently, the answer was straightforward: the owner continued to pay IMU. But things have now changed, thanks to a recent ruling by the Italian Court of Cassation.
In this article we explain clearly and simply what the law says today, what you can do to avoid paying IMU when you lend a home, and which documents you need to do it correctly.
Table of Contents
What did the Court of Cassation decide on IMU?
With ruling No. 4329/2025, the Court of Cassation clarified that the property owner is not required to pay IMU if a written agreement exists that assigns the right of habitation to another person. This right must be notified to the municipality before the start of the tax year, but a notarial deed is not required — a private written agreement registered with the Revenue Agency is sufficient.
So, if you allow a relative or friend to live in your property and you follow the correct procedure, it will be that person who pays IMU, not you.
Who is required to pay IMU?
Under Italian law, IMU is due by whoever holds actual possession of the property, that is:
- The owner
- The usufructuary
- The holder of a right of use or habitation
If you grant the right of habitation to a family member through a written and registered document, and notify the municipality in time, you are no longer liable for IMU. The new occupant becomes the taxpayer subject to the charge.
Do you need a notary?
No, it is not required. The Court of Cassation has confirmed that a notarial deed is not necessary to transfer the right of habitation. A private written agreement — a document signed by both parties — registered with the Revenue Agency is sufficient.
Registration costs €200 and gives the document a certified date. In addition, a written notice must be sent to the municipality informing it that the right of habitation has been transferred to another person.
IMPORTANT: notifying the municipality is essential
If you do not notify the municipality of the transfer of the right of habitation before the start of the tax year, the municipality will still consider you as the IMU taxpayer, even if the family member is actually living in the property.
So, pay attention to deadlines!
Summary table: what to do and when – Who Pays IMU When You Lend a Home to a Family Member?
| WHAT TO DO | WHERE TO DO IT | BY WHEN |
| Draw up a private written agreement | Signed by you and the family member | Before 31 December of the preceding year |
| Register the agreement with the Revenue Agency | Italian Revenue Agency (Agenzia delle Entrate) | Before 31 December |
| Notify the municipality of the transfer of the right | Municipal tax office | Before 1 January of the tax year |
What if the family member registers their residence at the property?
If the person to whom you grant the right of habitation also transfers their official registered residence to the property, and this becomes their primary residence, no one will owe IMU. Italian law provides that a primary residence (provided it is not a luxury property) is exempt from IMU.
The registered private agreement: a small step that saves you money
Registering a private written agreement with the Revenue Agency is a simple and quick procedure, but one that can make a significant difference. Not only does it formalise the arrangement, but it also protects you from potential tax audits. Knowing who pays IMU when you lend a home to a family member is important to avoid unexpected payment demands. And registration with a certified date is the foundation for everything.
The importance of written notification to the municipality
Once the agreement is registered, do not forget the crucial step: the written notification to the municipality. This document must be submitted by 31 December of the preceding year in order to take effect from 1 January of the following year. It is precisely this formal act that transfers the IMU obligation to the person using the property. If you are still wondering who pays IMU when you lend a home to a family member, the answer hinges entirely on this formal notification.
Avoid penalties and disputes: get help from professionals
Many taxpayers discover too late that, even though a family member has been living in their property, they are still liable for IMU. This can lead to fines and tax assessments. To avoid problems, it is essential to understand who pays IMU when you lend a home to a family member and to rely on someone who knows the regulations well. Our firm is here to guide you through every step correctly and in compliance with the law.
We can handle it for you
As Studio Lombardo Larosi, we deal with cases like this every day. If you want to avoid problems with the municipality or the Revenue Agency, we can help you:
- Draft the correct private written agreement
- Register it properly
- Prepare and submit the notification to the municipality
- Verify whether you are entitled to an IMU exemption
✅ Contact us today for a personalised consultation!
📩 Write to us at: lombardolarosi@gmail.com
Why is it important to get professional help?
Italian tax law is considerably more complex than in many other countries. A simple verbal arrangement or a generic written note is not enough. You need to follow precise rules and observe the correct deadlines.
Our firm offers professional and reliable assistance to bring your situation into compliance and protect you from penalties or disputes.
🔎 We specialise in tax and property law and can help you correctly interpret the regulations currently in force.
How to contact us
📧 Write to us at: lombardolarosi@gmail.com
📞 Or request information by filling in our contact form on the website.
We will be happy to help!
Conclusion — Who pays IMU when you lend a home to a family member
In summary, if you lend a home to a family member and want to avoid paying IMU, you can do so legally and without a notary, but you must follow a few precise steps:
- Draw up a private written agreement
- Register it with the Revenue Agency
- Notify the municipality in time
Remember: everything must be done before the start of the tax year for which you wish to avoid paying IMU.
Need help? We are here for you.
Still wondering “who pays IMU when you lend a home to a family member”? Don’t wait any longer.
We can help you resolve every doubt, prepare the right documents and manage the entire process on your behalf.