Free-Use Loan Agreement
Plain English
It's a free-use loan agreement, most commonly used by parents lending a home to their child to live in for free. The owner stays the owner, but the user has the right to live in or use the asset under the agreed terms.
Why it matters
A registered comodato d\'uso to a close relative can unlock an IMU discount for the owner and let the user request residenza. Without registration, the tax benefits don\'t apply.
Real example
"When his daughter started university in Urbino, Davide signed a comodato d'uso for his old flat and registered it with the Agenzia delle Entrate. That let her get residenza there and gave him a partial IMU break."
Common confusion
Verbal comodati are legal but don\'t unlock the tax benefits. Without registration, you don\'t get the IMU discount.
Official source
Agenzia delle Entrate