Italy residency laws allow spouses to live in separate homes

Under Italian law, married couples are permitted to maintain separate permanent residences for work, family, or personal reasons, provided the arrangement reflects a real living situation rather than a scheme to evade taxes.

Regarding taxation, spouses living apart can still file joint income tax returns (730 model), though they must accurately declare their respective fiscal domiciles. The choice of separate residences does not automatically alter the couple's combined income. However, the waste tax (Tari) is calculated based on the number of occupants and the surface area of each property, meaning each spouse may receive separate payment notices for their respective homes.

A significant change regarding property tax (IMU) occurred following Constitutional Court ruling number 209 of 2022. Previously, exemptions were limited, but the court ruled that each spouse is entitled to the IMU exemption on their primary residence, provided they are the owner and reside there habitually, even if the homes are in different municipalities.

Municipalities may conduct audits to ensure residences are not fictitious. Authorities may verify actual residency by checking utility consumption for electricity, water, and gas. Using a false residence to reduce tax burdens can lead to the recovery of unpaid taxes, penalties, interest, and potential criminal charges for ideological falsehood in a public act under Article 483 of the Penal Code.