Distinct Domicile Permits for Partners in Italy: How to Legally Obtain Dual IMU Advantages and Correctly Request an ISEE

In Italy, partners have the lawful entitlement to be enlisted at separate locations (maintain distinct residences, or residenza). The Civil Code permits this if the choice is mutual and justified by objective factors, such as working in different towns, studying, taking care of family members, or managing a household. Nevertheless, separate registration involves various legal, tax, and administrative intricacies.

Taxes and tax return 730

Having separate domiciles does not invalidate the marriage nor hinder partners from submitting a joint tax return (Modello 730 congiunto). For tax authorities, only the tax residences of each partner are altered.

Regarding waste disposal fees (TARI): this levy is computed based on the number of occupants in the residence. In the event of separate domiciles, each partner is viewed as an individual resident of their dwelling, thus TARI invoices will be dispatched to each individually.

Exemption from Property Tax (IMU)

In accordance with the groundbreaking ruling of the Italian Constitutional Court No. 209/2022, both partners can enjoy a complete exemption from property tax on their assets (even if situated in the same municipality).

To qualify for the "double exemption" from tax on the principal residence (prima casa), two prerequisites must be strictly fulfilled:

Official enrollment at the domicile (residenza anagrafica) at the designated address;

Actual habitual residence (dimora abituale).

Municipal validation: Municipal administrations and local law enforcement routinely perform inspections. The real place of residence is substantiated by utility bills (electricity, water, gas). If the meter readings are nil or inconsistent with the actual household consumption, the primary residence status will be revoked, and a property tax will be levied, akin to a "second home" (seconda casa), with fines and interest. Moreover, providing false information to an official falls under Article 107 of the Penal Code. Article 483 of the Italian Penal Code (falsification of documents by a public official).

IMU tax must be settled regardless if the property is classified as luxury (A/1, A/8, A/9) or if the household possesses other supplementary properties.

Family composition certificate and ISEE calculation

Family composition certificate (Stato di famiglia): This dossier comprises solely those physically residing and registered at the same location. A partner with a distinct registered address is excluded from this certification. Nonetheless, this has no impact on the validity of the marriage; if required, it can be confirmed through an excerpt from the civil status registry (estratto di matrimonio).

Computation of benefits and payments (ISEE): Maintaining separate registered addresses does not allow for income division to lower the ISEE. As per the legislation (D.P.C.M. No. 159/2013), partners who are not legally separated or divorced are consistently viewed as a single family entity (unico nucleo familiare) when submitting a tax return via the DSU system, the revenue, accounts, and possessions of both partners are taken into consideration.