Commentary on Judgment No. 22593 of 2024: IMU Exemption for Armed Forces and Police Personnel

Judgment No. 22593 of August 9, 2024, issued by the Court of Cassation, addressed a relevant issue concerning the IMU exemption for personnel of the Armed Forces and Police. This ruling offers an important opportunity to reflect on the regulations governing property tax and the reasons for the exemption granted to specific categories of individuals.

Regulatory Context

Article 2, paragraph 5, of Legislative Decree No. 102 of 2013 establishes that personnel of the Armed Forces, Police Forces, and other specific groups, if owners of a single property intended as their residence and not leased out, are entitled to IMU exemption from July 1, 2013. The Court confirmed that this exemption does not violate the principles of equality and tax capacity enshrined in the Italian Constitution.

Exemption for Armed Forces and Police Forces - Art. 2, paragraph 5, of Legislative Decree No. 102 of 2013 - Non-retroactivity - Constitutional illegitimacy - Exclusion - Reasons. Regarding IMU, the exemption provided by Art. 2, paragraph 5, of Legislative Decree No. 102 of 2013 for personnel - if in permanent service of the armed forces and civil and military police forces, for personnel of the National Fire Corps and, except as provided by Art. 28, paragraph 1, of Legislative Decree No. 139 of 2000, for personnel belonging to the prefectural career - who own a single property intended as a residence and not leased out, even in the absence of conditions for habitual dwelling and registered residence, applies from July 1, 2013. The intentional and discretionary choice of the legislator to establish the effective date from a specific moment does not violate Articles 2, 3, and 97 of the Constitution, as constitutional illegitimacy cannot be established in setting the starting point (dies a quo) for more favorable treatment, in terms of exemption or reduction, compared to the general provisions of the tax in question.

Implications of the Judgment

The decision of the Court of Cassation confirmed the principle of non-retroactivity of the exemption, emphasizing that the legislator's choice to set a specific effective date is not in conflict with constitutional principles. This aspect is fundamental to understanding how tax legislation can reserve different treatments for different categories of taxpayers, in this case for reasons of public service and security.

• Respect for the principles of equality and tax capacity
• Legitimacy of the temporal discrepancy in the application of the exemption
• Recognition of Armed Forces and Police personnel as a category deserving of protection

Conclusions

Judgment No. 22593 of 2024 represents an important clarification in tax matters regarding the IMU exemption for Armed Forces and Police personnel. It highlights how legislation can provide for special treatments in favor of specific categories without violating the principles of equality. It is essential for legal professionals to keep these jurisprudential trends in mind to provide adequate advice to their clients, ensuring a correct interpretation of current regulations.