Imu exemption 2023, what is meant by first home?

Imu exemption for the first home: what are the conditions to benefit from the exemption from payment in 2023? After the deadline of the first IMU payment of 2023 in June, a few weeks before the deadline of 16 December 2023 for the IMU balance, we try to understand what is meant by a first home, also to understand who is exempt from paying the tax.
The IMU is not paid for the main residence, as long as it does not fall within the category of luxury homes based on the cadastral classification.
To understand who does not pay the IMU and what is meant by a first home, it is therefore necessary to start from the definition of main residence in the tax context, and then analyze the hypotheses of exclusion from the exemption.
Let's go into detail.
Imu exemption 2023: what is meant by first home? Imu exemption 2023: what is meant by first home? Imu exemption: what changes with the Tax decree The ruling of the Constitutional Court on spouses with different residences The assimilations to the main residence Imu first home: when you also pay on the main home Imu exemption 2023: what is meant by first home? Even the taxpayer who owns only one house could be required to pay the IMU because it is not enough for him to own just one property to benefit from the IMU exemption on the first house.
To understand who doesn't pay the tax, we need to focus on the concept of main residence.
The definition is contained in article 1, paragraph 741, letter b) of the 2020 budget law, n.
160/2019, with which the new single tax on the house was established: "principal residence means the property, registered or capable of being registered in the urban building register as a single real estate unit, in which the owner and the members of his family unit live habitually and legally reside" The concept of first home for the purposes of the IMU exemption is therefore much broader than it may seem at first glance.
To benefit from the exemption from paying house tax, the following conditions must therefore coexist: the property must be the only real estate unit owned by the taxable person; it must be the registered residence of the owner and his family unit; it must be the usual residence, i.e.
the place where the owner and his family live for most of the year.
In practice, for example, if the owner of a house in the Municipality of Rome lives in rent in another city for work reasons, and has therefore moved his residence and habitual residence, he will not be entitled to the Imu exemption on the first and only home owned because it is not configured as a first home (i.e.
the one in which one has residence and habitual residence).
read also Imu, how is it calculated? Calculation example, the IMU Exemption guide: what changes with the Tax Decree The conversion bill of the 2022 Budget Law (DL 146/2021), the so-called tax decree, has finally clarified a controversial point of fiscal discipline.
The original law in fact provided that, in the case of habitual residence and registered residence in different properties located in the same Municipality, the IMU first home benefits were applicable to a single property.
Circular no.
3/2012 of the Finance Department then established that the exemption was applicable to two properties located in different municipalities, considering both residences as a first home.
The Court of Cassation (orders no.
4166 of 2020 and no.
4170 of 2020) had then excluded both properties from the exemption in the case of spouses or family members residing in two homes located in different municipalities.
The Tax Decree now establishes that the first home IMU exemption can only apply to one of the two homes, chosen by the taxpayer, regardless of the location of the properties.
The text of law 160/2019, paragraph 741, letter b, is amended as follows: "In the event that the members of the family unit have established their habitual residence and registered residence in different properties located in the municipal territory or in different municipalities, the concessions for the main residence and related appurtenances in relation to the family unit apply to a single property, chosen by the members of the family unit" The ruling of the Constitutional Court on spouses with different residences.
To all this, however, it must be added a recent novelty The Constitutional Court considers the provisions of article 13, paragraph 2, fourth sentence, of legislative decree no.
to be illegitimate.
201/2011: Main residence means the property, registered or capable of being registered in the urban building register as a single real estate unit, in which the owner and his family usually live and are registered.
In the event that the members of the family unit have established their habitual residence and registered residence in different properties located in the municipal area, the concessions for the main residence and related appurtenances in relation to the family unit apply to a single property.
It should also be noted that the recent news also states that: Two spouses with residence and habitual residence in two different municipalities for work reasons and who share a single home on days off from professional commitments are entitled to IMU exemption for both the properties.
The Constitutional Court, therefore, restores the double IMU exemption for spouses with different residences as the spouses are entitled to the exemption on both properties in which they both reside.
read also IMU refund for spouses since 2017, here's how to request it.
Assimilation to a main residence.
For IMU purposes, the so-called assimilations are added to the definition of a main residence, i.e.
cases in which the property owned is considered a first home even though it is not being the place of habitual residence and registered residence of its owner.
There are some cases foreseen by law on a national basis and the following are considered first homes for IMU purposes: real estate units belonging to undivided ownership building cooperatives used as the main residence and related appurtenances of the assignee members; the real estate units belonging to undivided ownership building cooperatives intended for university students who are assignee members, even in the absence of registered residence; residential buildings intended for social housing as defined by the decree of the Minister of Infrastructure of 22 April 2008, published in the Official Gazette no.
146 of 24 June 2008, used as a main residence; the family home assigned to the custodial parent of the children, following a judge's order which also constitutes, for the sole purpose of applying the tax, the right of residence of the custodial parent himself; a single property, registered or capable of being registered in the urban building register as a single real estate unit, owned and not rented by personnel in permanent service belonging to the Armed Forces and the military Police Forces and by those employed by the civil Police Forces , as well as by the staff of the National Fire Brigade and, without prejudice to the provisions of art.
28, paragraph 1, of Legislative Decree 19 May 2000, n.
139, by personnel belonging to the prefectural career, for whom the conditions of habitual residence and registered residence are not required.
Each Municipality can then decide whether to apply the assimilation to a main residence also for one of the real estate units owned by elderly or disabled residents, following permanent hospitalization, in retirement homes or care institutions.
In this case, however, the exemption is only available if the property in question is not rented.
However, the assimilation to a first home is no longer foreseen for the real estate unit owned by Italian citizens not resident in Italy, registered with the Aire and retired in the country of residence.
The benefit was canceled and replaced by [a reduction of much more limited scope which provides for a reduction of 50%.
read also Imu with free loan for use, how does the reduction work in 2023? Imu first home: when it is also paid on the main home The Imu is paid on the first home if the main home in which the taxpayer resides and lives with his family unit is considered luxury.
To understand when you are not entitled to exemption it is therefore necessary to check the cadastral category of your home.
The IMU is also paid on the first home if it falls into the following categories: A/1: stately homes; A/8: homes in villas; A/9: castles, palaces of eminent artistic or historical merit.
In this case, the IMU is due at the rate of 0.5%, a rate which the Municipality can increase up to a maximum of 0.6%.
However, to facilitate the owners of a main residence in cadastral category A/1, A/8 and A/9, the right to a deduction of 200 euros from the amount due is recognized.
read also Imu tax codes 2023 for payment with form F24