Separate Residence Permits for Spouses in Italy: How to Legally Receive Double IMU Benefits and Properly Apply for an ISEE

In Italy, spouses have the legal right to be registered at different addresses (have separate residences, or residenza). The Civil Code allows this if the decision is mutual and motivated by objective reasons, such as working in different cities, studying, caring for relatives, or running a household. However, separate registration entails a number of legal, tax and administrative nuances.

Taxes and tax return 730

Separate residence does not invalidate the marriage and does not prevent spouses from filing a joint tax return (Modello 730 congiunto). For the tax authorities, only the tax addresses of each spouse change.

As for garbage collection (TARI): this tax is calculated based on the number of people living in the apartment. In case of separate residence, each spouse is considered a separate resident of their home, so TARI bills will be sent to each separately.

Exemption from Housing Tax (IMU)

According to the landmark decision of the Italian Constitutional Court No. 209/2022, both spouses can benefit from a 100% exemption from housing tax on their properties (even if they are located in the same municipality).

To benefit from the “double exemption” from tax on the first home (prima casa), two conditions must be strictly met:

Official registration at the place of residence (residenza anagrafica) at the specified address;

Actual permanent residence (dimora abituale).

Municipal verification: Municipal administrations and municipal police regularly conduct checks. The actual place of residence is confirmed by utility bills (electricity, water, gas). If the meter readings are zero or do not correspond to the actual consumption of the household, the status of the main residence will be canceled, and a housing tax will be assessed, as for a "second home" (seconda casa), with penalties and interest. In addition, providing false information to an official falls under Article 107 of the Penal Code. Article 483 of the Italian Penal Code (forgery of documents by a public official).

IMU tax must be paid in any case if the property is classified as luxury (A/1, A/8, A/9) or if the family owns other additional properties.

Family composition certificate and ISEE calculation

Family composition certificate (Stato di famiglia): This document includes only those who are physically resident and registered at the same address. A spouse with a different registered address is not included in this certificate. However, this does not affect the legality of the marriage; If necessary, it can be confirmed by an extract from the civil status act (estratto di matrimonio).

Calculation of benefits and payments (ISEE): Separate registered addresses do not allow income to be divided to reduce the ISEE. According to the law (D.P.C.M. No. 159/2013), spouses who are not divorced or separated by court order are always considered a single family document (unico nucleo familiare). When filing a tax return under the DSU program, the income, accounts, and assets of both spouses are taken into account.