Does the Municipality of Florence tax the traditional family? • New from Florence
Hoping it will be of interest, I bring a real case to the attention, telling it with a simplified communication register.
Romeo has a small house where he lives, and Juliet also has a small house where he lives. They do not have to pay the IMU because by law they are ‘first houses’. Romeo and Juliet meet and get engaged. They do not have to pay the IMU because by law they are always ‘first houses’. At some point they decide to get married. Romeo and Juliet have to pay the Imu, 900 euros a year because they got married.
This is what is written in an official response from the Revenue Service of the Municipality of Florence, which was asked about it.
Under a recently amended law – art. 1, co. 741 letter. b), law n. 160 of 2019 -, if the spouses establish their residence in two different cases, that is, if they are smart, then on one of the two houses they have to pay the Imu. The law aims to strike spouses who buy a second home and simulate living in a different case in order not to pay the IMU by saying: “I don’t care where you live, on one of the two houses the IMU must pay, you choose which one.” .
In the specific case of Romeo and Juliet, the factual situation and the ability to pay have not changed. They are simply to blame for having formalized their union. The Municipality of Florence pretends not to know (since no mention is made of it in the answer provided):
- that there is aOrder of the Constitutional Court which has left to itself the ‘question of legitimacy’ on the subject (that is, it is studying the case because the law seems to it illegitimate);
- that the Constitutional court since the seventies ruled that the fact of getting married does not mean having more income and therefore having to pay more taxes because the Constitution wants to promote the “formation of the family” (art. 31 of the Constitution. “The Republic facilitates the formation of the family with economic measures and other provisions” ).
Dear reader,
what he asks is impossible. The Municipality of Florence cannot disapply a national law. In fact theart. 1, co. 741 letter. b), of law no. 160 of 2019 clearly states that it is allowed to choose only one property as the first home for one’s family.