IMU exemptions and reductions for 2026: what changes

The turning point came with ruling no. 209 of October 13, 2022, by the Constitutional Court, which eliminated the provision that the benefit could only be recognized for one dwelling of the family unit. Since then, the concession can be applied to both homes, regardless of whether they are located in the same Municipality or in different Municipalities.

To learn more: Rottamazione extended to Imu, Tari and fines, Municipalities in disarray: the map of adhesions

To obtain the exemption, the simple transfer of registered residence is not sufficient. It is necessary that each spouse habitually resides in the property for which they are requesting the tax benefit. Consequently, dwellings that are only formally registered as the place of residence, but which do not represent the taxpayer's actual dwelling, cannot be considered exempt. In such situations, IMU continues to be due.

To learn more: Imu 2026, who is entitled to the 50% discount? What to know

The actual presence in the property can be documented through various elements. Among the most relevant are domestic utilities, such as water, electricity, and gas, provided they show consumption compatible with constant use of the dwelling throughout the year. Further useful clues can also be derived from the choice of the general practitioner in the area where the house is located. These are elements that contribute to proving the real use of the property as a primary residence.

The concession provided for dwellings granted for free use to close family members remains in force for this year as well. Rather than a real exemption, it is a reduction of the tax burden, since the benefit consists of a 50% reduction of the taxable base on which the IMU is calculated. The measure was introduced to facilitate the transfer of properties within the family unit and exclusively concerns dwellings granted without consideration between parents and children.

Excluded, however, are luxury properties belonging to cadastral categories A/1, A/8, and A/9, as well as properties rented to third parties and those intended for uses other than residential. The discount also applies to related appurtenances, such as garages, cellars, and storage rooms, subject to the limit of one accessory per cadastral category. To be able to benefit from the concession, certain requirements must be met simultaneously: the owner must reside in the same Municipality where the property given in comodato is located, the family member receiving it must use it as their residence, and the comodante cannot own more than two residential properties in total.

However, it should be remembered that the 50% IMU discount is not only provided for properties granted for free use to parents and children, but also in other cases. Specifically, half of the tax is paid, as established by the 2020 Budget Law also for:

buildings declared of historical or artistic interest;

unusable, uninhabitable buildings that cannot be used.

And then, also for 2026, the IMU exemption for properties unlawfully occupied by third parties remains in force. In this case, to be entitled to the exemption from payment, it is necessary to file a report with the Judicial Authority for violation of domicile, unlawful occupation, or invasion of land or buildings.

With the Growth decree, the obligation to submit the declaration for the reduction is no longer required. The declaration does not need to be submitted to be entitled to it, because the Municipality already knows the prerequisite for the concession since it is only granted for registered contracts and of which, therefore, both the Revenue Agency and the Municipality know the details necessary to benefit from the reduction. However, the IMU declaration must be submitted if there have been changes compared to what is stated in the declarations already submitted or if there have been changes that the Municipality cannot be aware of.

To learn more: Imu 2026, what are the exemptions, reductions and concessions provided