Spouses with separate residence, is the IMU paid or not? Here is the sentence and what it provides for

This is when two houses can be exempt from IMU if the spouses have a separate residence and above all an actual residence each in his or her own property. Some sentences clarify the doubts.
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Even when the current legislation is unclear, or perhaps unfair both in favor of citizens and against it, there are court rulings that put things right. To tell the truth, even court stoats often pronounce contradictory sentences, so to speak. But there are some rulings that are more important than others.

And today, starting from a sentence of the Court of Tax Justice of Teramo, relating to an appeal between a citizen of Giulianova and the same municipality, we can clarify how the jurisprudence is oriented on the subject of IMU exemption in the case of spouses with different residence.