The recent ruling by the Constitutional Court of Italy has established important guidelines regarding the IMU, or property tax, for spouses who live apart. This landmark decision, identified as ruling number 209/2026, addresses a significant area of confusion for both citizens and legal professionals.
The
core issue concerns whether separated couples can receive a dual exemption from the IMU for their primary residences. The court’s decision clarifies that both spouses must be owners or co-owners of their respective residences and have registered their addresses accordingly to qualify for this exemption.
Understanding the dual exemption criteria
According to the court’s interpretation, couples living in separate homes can now claim a double exemption from the
IMU, provided both individuals are listed as owners of the properties where they reside. This marks a significant shift from previous regulations, which allowed only one spouse to benefit from the exemption, leading to inequitable treatment.
Prior to this ruling, legislation in place until 2026 stipulated that the IMU exemption for a primary residence was limited to one property, typically favoring one spouse over the other. The court deemed
this limitation unconstitutional, particularly the clauses in Article 13 of Law Decree 201/2011 that restricted the possibility of a dual exemption.
Social context and implications
The court’s decision reflects a broader understanding of contemporary family dynamics. The judge noted that increasing workforce mobility and evolving social norms have made it more common for couples to live in different locations while maintaining emotional and financial ties. This shift necessitates a reevaluation of tax policies to ensure fairness and equity.
By recognizing the right to a dual IMU exemption for separated couples, the ruling addresses the financial realities faced by many families today. It acknowledges that simply proving residency in a property is no longer sufficient for tax considerations; there must also be shared ownership between spouses.
Legal ramifications of the ruling
The implications of this ruling extend beyond individual tax liabilities. It raises questions about the overall fairness of the current tax system, particularly in comparison to provisions available for single individuals or cohabiting partners. In many instances, these groups face less stringent requirements to qualify for similar exemptions.
For example, unmarried couples or single individuals can often claim an IMU exemption with more lenient criteria, highlighting a disparity in treatment that the court has now sought to rectify.
Reassessing family structures
This ruling serves as a reminder that legal frameworks must evolve alongside societal changes. The Constitutional Court’s decision opens a dialogue about the various forms that family structures can take and how they should be recognized under the law. The acknowledgment of dual exemptions for separated spouses is a step toward a more inclusive approach to tax policy.
The Constitutional Court’s ruling on IMU exemptions for separated spouses represents a pivotal development in Italian tax law, aiming to create a more equitable system that reflects modern family dynamics. The decision alters existing tax obligations and prompts a broader discussion about the nature of family and the rights of individuals within it.