Co-owner spouses, who separates and leaves the house to the ex must pay the IMU on his share of the property?

Based on the provisions of the regulations, i.e. paragraph 743 of art. 1, of law 160/2019, only properties that fall within the definition of first home are exempt from the IMU. The first house is the apartment in which the owner lives and is registered as a resident. Properties assigned for use by the judge to one of the spouses are assimilated to main residences, given that on the basis of this provision only the assignee spouse can use the apartment regardless of whether the house is jointly owned.