The recent ruling identified as ordinance 4329/2026, deposited on 19 February 2026, clarified an increasingly common question for owners of empty or little-used second properties: under certain formal conditions a registered private deed can shift the municipal property tax — the IMU — from the property owner
to the person who holds a real right to live in the dwelling. This article explains the legal ground for that outcome, the procedural steps that make the transfer effective against the municipality, and the practical trade-offs to consider before taking action.
At its core the decision confirms a technical but powerful distinction: the levy falls on the holder of a real right over the immovable, not simply on the
registered name at the land registry. In plain language, creating a legitimate right of habitation in favor of another person can convert that person into the subjective taxpayer for IMU purposes — provided the deed is done correctly and the municipality is duly informed.
Legal basis and what changes
The operative legal framework includes article 9 of Legislative Decree 23/2011, which identifies the subject liable for IMU as the holder of rights such
as ownership, usufruct, use, habitation and surface. The Cassation’s ordinance 4329/2026 confirms that constituting an right of habitation by a private writing that is registered and therefore has a date certain is sufficient to transfer the tax obligation for municipal purposes. The original owner remains the naked owner, while the beneficiary of the right becomes the person who must meet IMU duties or claim any exemption that applies to a principal residence.
Who becomes the liable party
Once the deed creates the right of habitation, the beneficiary is treated as the subjective taxpayer for that property. If that person subsequently establishes both legal residence and habitual dwelling in the house, the property can qualify as their principal residence and benefit from potential IMU exemption. The decision therefore hinges on the factual reality of use: the tax shift is effective when the holder of the right actually occupies the property as their home.
How to make the transfer effective step by step
To rely on this route you must follow a few formal steps. Prepare a written instrument that clearly identifies the parties, includes the cadastral description of the property and expressly declares the constitution of the right of habitation. The document must be registered at the Agenzia delle Entrate to obtain a reliable date certain (registration costs are typically around €200). Finally, notify the municipality in writing about the new situation before the start of the tax year for which you want the IMU burden to shift; also file any required IMU declarations within statutory deadlines (commonly the following-year return deadline).
Registration versus transcription
The ruling makes a useful distinction between the effects that matter for the municipality and those that matter against third parties. According to Civil Code articles 2643 and 2644, transcription in the land registers protects rights versus third parties claiming real interests in the property. For municipal tax purposes, however, a registered private deed with date certain is sufficient: transcription is not required to reassign the IMU obligation to the beneficiary, although it remains advisable if you want to protect the arrangement in dealings with other claimants.
Risks, limits and practical advice
While the mechanism can eliminate IMU for the original owner, it carries implications: a property encumbered by a right of habitation may be harder to sell or finance, and the family patrimony can become more complex in succession, divorce or creditor situations. Importantly, if the beneficiary does not actually reside in the house, the municipality can contest the operation and seek unpaid IMU with penalties. For these reasons, consider the tax outcome together with relational and succession effects and obtain tailored guidance from a tax advisor or a notary before formalizing the deed.