[ad_1]
IMU controls in second box: the judgment of the Supreme Court n. 20130/2020 paved the way for the recovery ofIMU Evasion in double main dwellings. So in the viewer there is tourist houses, both by the sea and in the mountains, as well as the double house in the city.
Second residence checks will go back to the last 5 years. There judgment of the Cassation in fact, the predisposition towards spouses residing in two different municipalities has changed.
This ruling provoked much discussion, considering that it gives a diametrically opposite interpretation to what is established in circular 3 / DF of 2012 of the Ministry of Economy, instead in favor of the exemption of IMU for spouses who have to live apart for, for example , business reasons.
IMU controls in second homes: tourist homes in the spotlight
The judgment of the cassation north. 20130 of September 24, 2020 was undoubtedly an element of fracture with respect to the norms followed up to now in terms ofIMU exemption.
In fact, the ruling specified that the IMU exemption does not apply to husbands am residing in two different municipalities, openly going against the trend with respect to what is established by circular no. 3 / DF of 2012 of the Ministry of Economy.
The judgment of the Court of Cassation in question implies that if two spouses have established their registered residence and the habitual residence in two different municipalities, neither house can be considered a primary residence.
Which are the Consequences practices of such a change of interpretation? Inevitably the controls in second homes, back up to 5 years. The aim is to counteract the evasion of IMU: therefore the tourist houses by the sea, in the mountains and in the city are in sight.
IMU verifies second residences: the judgment of the Cassation
The controls of the second homes with the aim of discovering the evasion of IMU of the last 5 years will take into account theeffective residence of taxpayers.
Often, in fact, families with several houses they move residence of one of the two spouses precisely to obtain tax exemptions related to the main residence, but without actually living there.
Therefore, the checks will focus onactual absence from habitual residence.
In general, like Sole 24 Mineral of October 5, it should also be noted that the possibility of allowing some households to have two main dwellings (one in the municipality of residence of a spouse and the other in that of residence of the other spouse) was in any case also constitutional discriminatory, since that only a primary residence was provided for the other families.
According to the law, in fact, if the members of the family unit establish their habitual residence and residence in different buildings of the same Municipality, the tax deductions for the main dwellings apply to a single property.
