Through sentence n. 4939/12 of June 9th 2023, the Tax Court of second instance of Sicily ruled that the payment of Imposta Municipale Unica made by the bare owner relieves the dwelling rights holder from tax claims from the Municipality.
Reasons for the appeal
Following inspection n. 15275 IMU 2018, the taxpayer, who holds the dwelling rights, appealed against the notice, claiming that no damage had been caused to the Municipality of Palermo, since the payment of the municipal property tax (IMU) had been promptly made by the taxpayers’ brother, who is the bare owner of the property.
The Tax Court’s sentence
The Tax Court concluded that no damage had been caused to the Municipality of Palermo, given that the tax had been duly payed. In fact, in accordance with Legislative Decree n. 504 of 1992, art. 3, paragraph I, the owners or co-owners of a property are subject to taxation, alternatively to the holders of the right of use the same immovable property. In this specific case, this excludes the possibility for the administration to demand the payment, which has already been made by one of the taxable persons, to the dwelling rights holder again.
