{"id":3430,"date":"2026-06-10T08:00:00","date_gmt":"2026-06-10T06:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=3430"},"modified":"2026-06-09T14:05:00","modified_gmt":"2026-06-09T12:05:00","slug":"who-pays-imu-when-you-lend-a-home-to-a-family-member","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2026\/06\/10\/who-pays-imu-when-you-lend-a-home-to-a-family-member\/","title":{"rendered":"Who Pays IMU When You Lend a Home to a Family Member? The Latest Rules Explained Simply"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Who pays IMU when you lend a home to a family member?<\/strong> 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-gv-color-black-color has-text-color has-link-color wp-elements-2522a47092beaecbdced66188698fb2b\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#what-did-the-court-decide\">What did the Court of Cassation decide on IMU?<\/a><\/li><li><a href=\"#who-must-pay-imu\">Who is required to pay IMU?<\/a><\/li><li><a href=\"#do-you-need-a-notary\">Do you need a notary?<\/a><\/li><li><a href=\"#notifying-the-municipality\">IMPORTANT: notifying the municipality is essential<\/a><\/li><li><a href=\"#summary-table\">Summary table: what to do and when &#8211; Who Pays IMU When You Lend a Home to a Family Member?<\/a><\/li><li><a href=\"#family-member-residence\">What if the family member registers their residence at the property?<\/a><ul><li><a href=\"#written-notification\">The importance of written notification to the municipality<\/a><\/li><li><a href=\"#avoid-penalties\">Avoid penalties and disputes: get help from professionals<\/a><\/li><\/ul><\/li><li><a href=\"#we-can-handle-it\">We can handle it for you<\/a><\/li><li><a href=\"#why-professional-help\">Why is it important to get professional help?<\/a><\/li><li><a href=\"#how-to-contact-us\">How to contact us<\/a><\/li><li><a href=\"#conclusion\">Conclusion \u2014 Who pays IMU when you lend a home to a family member<\/a><\/li><li><a href=\"#still-confused-about-our-features-get-a-consultation\">Still wondering &#8220;who pays IMU when you lend a home to a family member&#8221;? Don&#8217;t wait any longer.<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"what-did-the-court-decide\" class=\"wp-block-heading\"><strong>What did the Court of Cassation decide on IMU?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">With <strong>ruling No. 4329\/2025<\/strong>, the Court of Cassation clarified that <strong>the property owner is not required to pay IMU if a written agreement exists<\/strong> that assigns the <strong>right of habitation<\/strong> to another person. This right must be <strong>notified to the municipality before the start of the tax year<\/strong>, but <strong>a notarial deed is not required<\/strong> \u2014 a <strong>private written agreement registered<\/strong> with the Revenue Agency is sufficient.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So, if you allow a relative or friend to live in your property and you follow the correct procedure, <strong>it will be that person who pays IMU<\/strong>, not you.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"who-must-pay-imu\" class=\"wp-block-heading\"><strong>Who is required to pay IMU?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Under Italian law, IMU is due by whoever holds <strong>actual possession of the property<\/strong>, that is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The owner<\/li>\n\n\n\n<li>The usufructuary<\/li>\n\n\n\n<li>The holder of a right of use or habitation<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you grant the <strong>right of habitation<\/strong> to a family member through a written and registered document, and notify the municipality in time, <strong>you are no longer liable for IMU<\/strong>. The new occupant becomes the taxpayer subject to the charge.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"do-you-need-a-notary\" class=\"wp-block-heading\"><strong>Do you need a notary?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No, it is not required. The Court of Cassation has confirmed that <strong>a notarial deed is not necessary<\/strong> to transfer the right of habitation. A <strong>private written agreement<\/strong> \u2014 a document signed by both parties \u2014 <strong>registered with the Revenue Agency<\/strong> is sufficient.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Registration costs <strong>\u20ac200<\/strong> and gives the document a <strong>certified date<\/strong>. In addition, a <strong>written notice must be sent to the municipality<\/strong> informing it that the right of habitation has been transferred to another person.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"notifying-the-municipality\" class=\"wp-block-heading\"><strong>IMPORTANT: notifying the municipality is essential<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2026\/01\/contabilita-06-1024x683-1.jpg\" alt=\"Who pays IMU when you lend a home to a family member\" class=\"wp-image-3082\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/01\/contabilita-06-1024x683-1.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/01\/contabilita-06-1024x683-1-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/01\/contabilita-06-1024x683-1-768x512.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Who pays IMU when you lend a home to a family member<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">If you do not notify the municipality of the transfer of the right of habitation <strong>before the start of the tax year<\/strong>, the municipality will still consider <strong>you as the IMU taxpayer<\/strong>, even if the family member is actually living in the property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So, <strong>pay attention to deadlines!<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"summary-table\" class=\"wp-block-heading\"><strong>Summary table: what to do and when<\/strong> &#8211; <strong>Who Pays IMU When You Lend a Home to a Family Member?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>WHAT TO DO<\/strong><\/td><td><strong>WHERE TO DO IT<\/strong><\/td><td><strong>BY WHEN<\/strong><\/td><\/tr><tr><td>Draw up a private written agreement<\/td><td>Signed by you and the family member<\/td><td>Before 31 December of the preceding year<\/td><\/tr><tr><td>Register the agreement with the Revenue Agency<\/td><td>Italian Revenue Agency (Agenzia delle Entrate)<\/td><td>Before 31 December<\/td><\/tr><tr><td>Notify the municipality of the transfer of the right<\/td><td>Municipal tax office<\/td><td>Before 1 January of the tax year<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"family-member-residence\" class=\"wp-block-heading\"><strong>What if the family member registers their residence at the property?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If the person to whom you grant the right of habitation also <strong>transfers their official registered residence<\/strong> to the property, and this becomes their <strong>primary residence<\/strong>, <strong>no one will owe IMU<\/strong>. Italian law provides that a primary residence (provided it is not a luxury property) is <strong>exempt from IMU<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>The registered private agreement: a small step that saves you money<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Registering a private written agreement <a href=\"https:\/\/www.agenziaentrate.gov.it\/\" target=\"_blank\" rel=\"noopener\">with the Revenue Agency<\/a> 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 <strong>who pays IMU when you lend a home to a family member<\/strong> is important to avoid unexpected payment demands. And registration with a certified date is the foundation for everything.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id=\"written-notification\" class=\"wp-block-heading\"><strong>The importance of written notification to the municipality<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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 <strong>who pays IMU when you lend a home to a family member<\/strong>, the answer hinges entirely on this formal notification.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id=\"avoid-penalties\" class=\"wp-block-heading\"><strong>Avoid penalties and disputes: get help from professionals<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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 <strong>who pays IMU when you lend a home to a family member<\/strong> 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.<\/p>\n\n\n\n<h2 id=\"we-can-handle-it\" class=\"wp-block-heading\"><strong>We can handle it for you<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As <strong>Studio Lombardo Larosi<\/strong>, we deal with cases like this every day. If you want to <strong>avoid problems with the municipality or the Revenue Agency<\/strong>, we can help you:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Draft the correct private written agreement<\/li>\n\n\n\n<li>Register it properly<\/li>\n\n\n\n<li>Prepare and submit the notification to the municipality<\/li>\n\n\n\n<li>Verify whether you are entitled to an IMU exemption<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 <strong>Contact us today for a personalised consultation!<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udce9 Write to us at: <strong>lombardolarosi@gmail.com<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"why-professional-help\" class=\"wp-block-heading\"><strong>Why is it important to get professional help?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Italian tax law is <strong>considerably more complex<\/strong> than in many other countries. A simple verbal arrangement or a generic written note is not enough. You need to <strong>follow precise rules<\/strong> and observe the correct deadlines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Our firm offers <strong>professional and reliable assistance<\/strong> to bring your situation into compliance and <strong>protect you from penalties or disputes<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd0e We specialise in <strong>tax and property law<\/strong> and can help you correctly interpret the regulations currently in force.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"how-to-contact-us\" class=\"wp-block-heading\"><strong>How to contact us<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udce7 Write to us at: <strong>lombardolarosi@gmail.com<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udcde Or request information by filling in our contact form on the website.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We will be happy to help!<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"conclusion\" class=\"wp-block-heading\"><strong>Conclusion<\/strong> \u2014 <strong>Who pays IMU when you lend a home to a family member<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In summary, if you lend a home to a family member and want to avoid paying IMU, you can do so <strong>legally and without a notary<\/strong>, but <strong>you must follow a few precise steps<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Draw up a private written agreement<\/li>\n\n\n\n<li>Register it with the Revenue Agency<\/li>\n\n\n\n<li>Notify the municipality in time<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Remember: everything must be done <strong>before the start of the tax year<\/strong> for which you wish to avoid paying IMU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Need help? We are here for you.<\/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:572px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1246\" height=\"864\" class=\"wp-block-cover__image-background wp-image-3205 size-full\" alt=\"Lombardo Larosi team\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/Lombardo-Larosi-team-2.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/Lombardo-Larosi-team-2.jpg 1246w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/Lombardo-Larosi-team-2-300x208.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/Lombardo-Larosi-team-2-1024x710.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/Lombardo-Larosi-team-2-768x533.jpg 768w\" sizes=\"auto, (max-width: 1246px) 100vw, 1246px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-gv-color-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=\"still-confused-about-our-features-get-a-consultation\" style=\"font-size:32px;font-style:normal;font-weight:500\">Still wondering <strong>&#8220;who pays IMU when you lend a home to a family member&#8221;<\/strong>? Don&#8217;t wait any longer.<\/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\">We can help you resolve every doubt, prepare the right documents and manage the entire process on your behalf.<\/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-poppins-font-family has-custom-font-size wp-element-button\" href=\"https:\/\/www.studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px;font-size:16px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,19,22,20],"tags":[487],"class_list":["post-3430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-consulting","category-payroll","category-tax","tag-who-pays-imu-when-you-lend-a-home-to-a-family-member"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3430","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=3430"}],"version-history":[{"count":2,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3430\/revisions"}],"predecessor-version":[{"id":3445,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3430\/revisions\/3445"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/3429"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=3430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=3430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=3430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}