In local tax law, one of the most relevant issues after a separation or divorce concerns the payment of IMU on the family home, especially when the property remains available to the former spouse or to the children. One of the most frequent questions is: who pays the IMU after divorce if the home remains with the former wife together with adult children?
The key point: the formal assignment of the family home
The answer depends on a key element: the formal assignment of the family home by the Court. The IMU legislation, updated as of 2020, provides that the property may be treated as equivalent to the primary residence — and therefore exempt or subject to a reduced rate — only in one specific case: when the home is assigned to the parent with custody of minor children.
If this prerequisite is missing, the situation changes radically. Absent a court order that formally assigns the family home, the party required to pay the IMU remains the owner of the property, even if they no longer live there.
A typical post-divorce case
A typical case is one in which, following a divorce judgment, the children — although adults and university students — continue to live with the mother in the home owned exclusively by the father, without the judge having ordered the assignment of the property. In this situation, the figure of "parent with custody" for tax purposes does not arise, and therefore it is not possible to apply the treatment equivalent to the primary residence.
This principle has also been clarified in the interpretative guidelines of the IFEL Foundation, according to which the rules on the assignment of the family home refer exclusively to cases in which there are minor children or adult children with serious disability. Where, on the other hand, the children are adults who are not economically self-sufficient, their continued presence in the family home arises from maintenance obligations, but does not affect the tax regime of the property.
The practical consequences
In practical terms, this means that:
- the owner of the property (even if a non-resident former spouse) remains the IMU taxpayer;
- the home cannot be treated as a primary residence;
- the usual exemptions or reliefs for the principal home do not apply.
To avoid disadvantageous tax outcomes, it is essential to consider carefully — already at the separation or divorce stage — how to regulate the use of the family home. Proper legal planning can affect not only the balance within the family, but also the tax costs over the long term.
Conclusions
In conclusion, in the post-divorce context, IMU follows ownership and not the use of the property, save for specific exceptions provided by law. Understanding these rules is essential to avoid mistakes and to manage correctly the tax obligations connected to the family home.