{"id":3318,"date":"2026-05-18T08:00:00","date_gmt":"2026-05-18T06:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=3318"},"modified":"2026-05-14T13:50:54","modified_gmt":"2026-05-14T11:50:54","slug":"imu-exemption-on-double-residence-in-italy","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2026\/05\/18\/imu-exemption-on-double-residence-in-italy\/","title":{"rendered":"IMU Exemption on Double Residence: What Foreign Entrepreneurs Need to Know"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-4cae2f805b580c01082b796f131ca976 wp-block-paragraph\">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 &#8220;second home&#8221;.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-4bbbf129bf039862d4148055b93442b4 wp-block-paragraph\">With the <strong>IMU exemption on double residence<\/strong>, 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 &#8220;primary residence&#8221;, making both exempt from IMU.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-be174e0f315a7b33f90cae3f36096b4a wp-block-paragraph\">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.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-3634621f90b6e0d6632acbe06d9a5d84\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#who-has-to-pay-imu\">Who has to pay IMU?<\/a><\/li><li><a href=\"#what-changes-with-the-imu-exemption-on-double-residence\">What changes with the IMU exemption on double residence<\/a><\/li><li><a href=\"#requirements-to-claim-the-imu-exemption-on-two-residences\">Requirements to claim the IMU exemption on two residences<\/a><\/li><li><a href=\"#low-utility-consumption-not-automatically-a-problem\">Low utility consumption? Not automatically a problem<\/a><\/li><li><a href=\"#better-protection-for-families-thanks-to-the-imu-exemption-on-double-residence\">\ud83d\udc68\u200d\ud83d\udc69\u200d\ud83d\udc67\u200d\ud83d\udc66 Better protection for families thanks to the IMU exemption on double residence<\/a><\/li><li><a href=\"#imu-2025-deadlines-what-to-do-and-when\">IMU 2025 deadlines: what to do and when<\/a><\/li><li><a href=\"#italian-regulations-are-complex-trust-a-professional\">Italian regulations are complex: trust a professional<\/a><\/li><li><a href=\"#we-handle-everything-for-you\">We handle everything for you<\/a><\/li><li><a href=\"#watch-out-for-audits-how-to-defend-your-right-to-the-exemption\">\ud83c\udfe0 Watch out for audits: how to defend your right to the exemption<\/a><\/li><li><a href=\"#conclusion\">Conclusion<\/a><\/li><li><a href=\"#contact-us-saving-time-and-money-is-possible\">Contact us: saving time and money is possible<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-4cd5c3c7f30b1a5adee22300121b2e59\" id=\"who-has-to-pay-imu\"><strong>Who has to pay IMU?<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-01bde3c508f7e093e63a613f238bedcc wp-block-paragraph\">IMU (Imposta Municipale Propria \u2014 Municipal Property Tax) applies to:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-7520015a8050ecb59e708004444d2a6d\">\n<li>Second homes<\/li>\n\n\n\n<li>Unoccupied properties<\/li>\n\n\n\n<li>Building land (and sometimes agricultural land)<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-69cc07c025af3157ea1a1b89b3a04687 wp-block-paragraph\">The primary residence \u2014 the property where one is officially registered and habitually lives \u2014 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.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-41c8ba4f6aa55b7a90fbd3f58725c5a0\" id=\"what-changes-with-the-imu-exemption-on-double-residence\"><strong>What changes with the IMU exemption on double residence<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-6b86eb905eb153fdef3d687de29d9348 wp-block-paragraph\">Under this new interpretation, each spouse can benefit from the IMU exemption, provided they demonstrate that:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-3fcdf4f610a2429a1a8ac41deb6a3b03\">\n<li>They are officially registered as resident at the property<\/li>\n\n\n\n<li>They habitually and actually live there<\/li>\n\n\n\n<li>They are the owner or co-owner of the property<\/li>\n\n\n\n<li>The property is not rented out or used by third parties<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3aa5cfdc948b29cd12f888a38a3e5817 wp-block-paragraph\">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.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-0ef8704889b9dae4d31f0bc2c65a562f\" id=\"requirements-to-claim-the-imu-exemption-on-two-residences\"><strong>Requirements to claim the IMU exemption on two residences<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13-1024x684.jpg\" alt=\"IMU exemption on double residence\" class=\"wp-image-996\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13-1024x684.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13-768x513.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">IMU exemption on double residence<\/figcaption><\/figure>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-cc389cb9da2afd5ad3f434eff243c021 wp-block-paragraph\">To obtain the <strong>IMU exemption on double residence<\/strong>, it is essential to:<\/p>\n\n\n\n<ol class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-e26ddaaedd021a328b404cd684e4b10f\">\n<li>Hold official <strong>registered residency<\/strong> at each property, for each spouse.<\/li>\n\n\n\n<li>Demonstrate <strong>habitual residence<\/strong>, meaning genuine and continuous physical presence.<\/li>\n\n\n\n<li>Be the <strong>owner or co-owner<\/strong> of the property.<\/li>\n\n\n\n<li>Ensure <strong>exclusive use<\/strong> of the property, with no tenants or third-party occupants.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-fe6665cb9114214de47c8cbe13f4762f wp-block-paragraph\">The municipality may request supporting documents: utility bills (electricity, gas, water), receipts, registrations with local services, and so on.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-b63a771c8b4e7cddbe67eb756c7ce044\" id=\"low-utility-consumption-not-automatically-a-problem\"><strong>Low utility consumption? Not automatically a problem<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-5ed3e85d728a411c579753387538db80 wp-block-paragraph\">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 <strong>low consumption does not automatically mean a property is unoccupied<\/strong>.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-4563935ef7d7806e0e34532720cb0f19 wp-block-paragraph\">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.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-72c6634ef00a9bf352b30f908a6236bc\" id=\"better-protection-for-families-thanks-to-the-imu-exemption-on-double-residence\"><strong>\ud83d\udc68\u200d\ud83d\udc69\u200d\ud83d\udc67\u200d\ud83d\udc66 Better protection for families thanks to the IMU exemption on double residence<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c16215ca9b9abf0e2679d0e23a1d1068 wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-d61a124131dfffc95213a6ef1d20dcae\" id=\"imu-2025-deadlines-what-to-do-and-when\"><strong>IMU 2025 deadlines: what to do and when<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-1d1d1a761aee75b91c0b44190f1a850c wp-block-paragraph\">To avoid penalties or interest charges, make sure you observe the IMU deadlines:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Date<\/strong><\/td><td><strong>What to do<\/strong><\/td><\/tr><tr><td>16 June 2025<\/td><td>Payment of first instalment (advance)<\/td><\/tr><tr><td>16 December 2025<\/td><td>Payment of second instalment (balance)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c17a3c1c814a51ce711b29936561d103 wp-block-paragraph\">If you qualify for the <strong>IMU exemption on double residence<\/strong>, submit your application to your municipality as soon as possible, attaching the required documentation.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-ab022daaa75f06d65a8490c3656749c9\" id=\"italian-regulations-are-complex-trust-a-professional\"><strong>Italian regulations are complex: trust a professional<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-6ca1b46a804e533d1d8a4e889ad96039 wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-1527181402856cac07caff7ae69369d5 wp-block-paragraph\">At <strong>Studio Lombardo Larosi<\/strong> we offer assistance with:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-534167b0cecdb74f9d820a8b8ca0a571\">\n<li>Verifying eligibility for the <strong>IMU exemption on double residence<\/strong><\/li>\n\n\n\n<li>Supporting the preparation of documentation<\/li>\n\n\n\n<li>Submitting applications to the municipality<\/li>\n\n\n\n<li>Defence against audits and disputes<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-aeedb24bcf62ac7e66510620bdb8b5fa\" id=\"we-handle-everything-for-you\"><strong>We handle everything for you<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-d5ae2a90824fb2c625e063e95911e61d wp-block-paragraph\">Every situation is different, and the application of the rules varies from one municipality to another. You can rely on us for:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-dc36c08b75bde495e1447a4ecadaeb6d\">\n<li>A personalised analysis of your case<\/li>\n\n\n\n<li>Verification of the requirements (residency, habitual dwelling, ownership)<\/li>\n\n\n\n<li>Preparation of all required documentation<\/li>\n\n\n\n<li>Direct communication with the municipality on your behalf<\/li>\n\n\n\n<li>Responses to any disputes or challenges<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-0865975dcde88bbb6d7238e10356063d wp-block-paragraph\">Saving on IMU is possible, but it requires precision. Trust us and leave the stress behind.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-67730b23ceb5224eac68370bf4aa0bcf\" id=\"watch-out-for-audits-how-to-defend-your-right-to-the-exemption\"><strong>\ud83c\udfe0 Watch out for audits: how to defend your right to the exemption<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-424327f6cb3bd4af13367d9ecfa11311 wp-block-paragraph\">Despite the principle having been clarified, the <strong>IMU exemption on double residence<\/strong> 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.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-5d76d41b4e2b7f058f510ee5151da60b\" id=\"conclusion\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7dc6426c3a6058c632d0385a3f1183c5 wp-block-paragraph\">The <strong>IMU exemption on double residence<\/strong> represents an important <a href=\"https:\/\/www.agenziaentrate.gov.it\/\" data-type=\"link\" data-id=\"https:\/\/www.agenziaentrate.gov.it\/\" target=\"_blank\" rel=\"noopener\">tax<\/a> 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. <strong>Studio Lombardo Larosi<\/strong> is by your side to guide you, handle the applications, and protect your rights.<\/p>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\" style=\"min-height:574px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" class=\"wp-block-cover__image-background wp-image-1122 size-large\" alt=\"Accounting services for companies in Italy\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2-1024x683.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2-1024x683.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2-768x512.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center accountra-animate accountra-move-up accountra-delay-1 has-third-color has-text-color\" id=\"contact-us-saving-time-and-money-is-possible\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>Contact us: saving time and money is possible<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group accountra-animate accountra-move-up accountra-delay-3 has-third-color has-text-color is-layout-constrained wp-container-core-group-is-layout-33481bb0 wp-block-group-is-layout-constrained\" style=\"margin-bottom:30px\">\n<p class=\"has-text-align-center has-text-color has-tiny-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\">You will receive a clear answer, and if you wish, we will take care of your case from start to finish.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons accountra-animate accountra-move-up accountra-delay-5 is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill  is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8220;second home&#8221;. With the IMU exemption on double [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":82,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19,21],"tags":[478],"class_list":["post-3318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consulting","category-incorporation","tag-imu-exemption-on-double-residence-in-italy"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=3318"}],"version-history":[{"count":1,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3318\/revisions"}],"predecessor-version":[{"id":3319,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3318\/revisions\/3319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/82"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=3318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=3318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=3318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}