A couple remain married even if they decide to establish separate homes for personal or professional reasons. Italian law permits this housing arrangement in full legality, meaning that spouses can have different registered residences, either within the same comune (municipality) or in different cities.
For population-register purposes, this choice results in two separate household registration certificates. For tax purposes, both spouses may still qualify for the IMU exemption on their main home, provided their actual presence in each property can be demonstrated. Municipalities carry out cross-checks on household utility use to prevent abuse. For ISEE calculations, however, the couple is treated as a single household.
What happens if two spouses do not have the same registered residence?
Understanding when spouses can have different registered residences is important when assessing the legal and tax impact on married life.
Under Italian law, spouses who are not legally separated may have different registered residences, as long as the arrangement reflects genuine circumstances rather than a purely artificial way to avoid tax.
Taxes and income tax returns using the 730 form
In terms of income tax returns and the annual Modello 730 declaration, spouses with different registered residences are still permitted to file a joint tax return.
This remains possible as long as the marriage remains legally in place and neither spouse is exempt from filing. Separate registration with the local authorities does not alter the couple’s income position, but their tax domiciles must be entered correctly on the relevant forms.
Waste tax and municipal services
For local taxes, the arrangement has a direct effect on the waste tax, or TARI. Municipalities calculate this charge according to the number of occupants and the size of the property.
Having two separate registered residences means each spouse is treated as an independent occupant at their own home, resulting in two separate payment notices.
Municipal checks and inspections
Municipalities and local police may also carry out checks to verify that declarations are accurate. These include examining household utility consumption, including electricity, water and gas.
If usage is incompatible with habitual occupation, the local authority may cancel the registered residence retrospectively and apply the relevant penalties.
When looking at the population-register documents of a couple with different registered residences, it is important to distinguish between the household registration certificate and their income situation.
The household registration certificate: this lists only people who live together and are permanently registered at the same address. As a result, a spouse who moves their registered residence elsewhere will not appear on the other spouse’s household registration certificate.
Only the spouse registered at that address and any cohabiting children will appear. Their absence from the document does not affect the validity of the marriage. Official proof of the marriage can be obtained through a summary extract of the marriage certificate issued by the civil status office.
Managing ISEE for spouses with separate residences: particular care is needed with ISEE when a married couple has different registered residences.
Many people assume that registering separately allows them to split their income and reduce the indicator, but the law, namely Prime Ministerial Decree no. 159/2013, establishes that spouses who are not legally separated always belong to the same household for ISEE purposes.
For the DSU (Dichiarazione Sostitutiva Unica, the declaration used to calculate ISEE):
- the couple must select one of the two residences as the reference address for the application;
- both spouses’ assets, income and bank accounts must be included on the form;
- the only exceptions concern cases of legal separation or urgent court orders.
What are the consequences of declaring a false residence?
Establishing a fictitious registered residence solely to evade tax or obtain benefits improperly can have serious consequences. In addition to the immediate loss of tax benefits, such as the IMU exemption on a main home or TARI reductions, and the recovery of unpaid tax with penalties and interest, making an untrue statement to a public official constitutes the criminal offence of making a false declaration under Article 483 of the Italian Criminal Code.
Municipalities routinely cross-check population-register data with the databases of the Italian Revenue Agency and electricity and water providers. If the property is not genuinely used as a habitual home, an omitted or false declaration may be reported to the relevant authorities for judicial investigation.
If two spouses have different registered residences, who pays IMU?
The IMU rules for spouses living in separate homes were clarified by Constitutional Court judgment no. 209/2022, which removed the previous uncertainty.
The Constitutional Court ruling and the double exemption
The current rule allows a married couple to have different registered residences. For IMU purposes, both may receive a full exemption, provided each property qualifies as a main residence.
The Court clarified that spouses may have registered residences in different municipalities, or separate residences within the same municipality, while retaining the double exemption. They do not have to choose only one property on which to apply the benefit. Two strict conditions must apply to each home for the double exemption:
- registered residence: official registration at that address in the municipality’s records;
- habitual residence: actual occupation of the property for most of the year, which can be demonstrated through genuine utility consumption.
When IMU becomes payable
IMU becomes payable again by the spouse who owns the property only in the following cases:
- luxury properties: homes recorded in cadastral categories A/1, A/8 and A/9;
- fictitious residences: where the municipality proves that the property is not habitually occupied, for example because utility consumption is zero. It will then be taxed as a second home, with penalties and backdated charges;
- additional properties: any second homes owned in addition to the two main residences.
Must married couples have the same registered residence?
Italian law does not impose an absolute obligation for spouses to share the same registered residence. Spouses may have separate residences without breaking the law, provided the decision is agreed between them and is not intended to conceal a relationship breakdown or defraud the tax authorities.
Article 143 of the Italian Civil Code sets out the mutual duty to live together. However, Article 144 states that spouses agree on the direction of family life while taking both partners’ needs into account.
The modern meaning of living together
Living together should not be understood as a rigid obligation to live under the same roof every day of the year. Instead, it concerns a shared purpose and a joint family project. The law recognises the practical demands of modern life.
Legitimate reasons for separate residences
Common reasons that may justify separate registered residences include:
- work needs: employment based in different municipalities or regions;
- health reasons: the need for specialist treatment or ongoing care for elderly or disabled family members;
- study and property matters: education requirements or the direct management of properties located elsewhere.
Separate residences become unlawful if one spouse imposes them unilaterally, potentially amounting to abandonment of the marital home under Article 146 of the Italian Civil Code, or if they are used simply as a device to evade tax.
