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The Imu exemption exists only if the husband and wife are residents and live in the same house. The halt to the beach houses disguised as prime comes from the Supreme Court which, with ordinance 28534 of 12/15/2020, accepted the municipality’s appeal. A couple lived in the same house despite residing in different municipalities. Your request to be exempted from the IMU is useless. The Abruzzo Ctr’s decision to grant the benefit was not shared by Ermellini. In the event that the taxpayer is married, for the purposes of the tax deductions and reductions provided for the taxpayer’s first home by art. 8, Legislative Decree 504/92, it is not enough that the spouse has transferred their residence to the municipality where the property is located, but rather that the spouses must live together in this property, since, considering that art. 144 cc establishes that the spouses may have different needs for the purposes of individual residence and establish that of the family elsewhere, what is relevant to benefit from these facilities is not the residence of the individual spouses but that of the family. In addition, for the purposes of the deduction provided for the main dwellings (for which it is intended, unless proven otherwise, that of the registered office), by art. 8, Legislative Decree 504/92, the taxpayer must prove that the home constitutes the habitual residence not only of their own, but also of their family members, since the right to deduction cannot arise when this requirement is found only for them. (In application of this Principle. More in terms of Imu, the exemption provided for the main house by art. 13, c. 2, dl 201/2011 requires not only that the owner and his family unit reside permanently in this property, but also that they reside there. Now the Ctr will have to reconsider the case in light of the principle expressed in legitimacy.
