From the 1 ° January 2024 some have changed rules for ISEE calculation, the indicator of the equivalent economic situation which determines access to various benefits or tax breaks, such as the Universal Single Allowance, and the various bonuses (psychologist, bills, fuel and so on). The starting point of these new is the review of Single replacement declaration (Dsu), a fundamental document containing crucial personal, income and asset information to reflect the family economic situation. But let's go in order, let's see how to obtain the ISEE and the news for 2024.
When should the ISEE be done?
The ISEE is obtained on the basis of the data indicated in the Single Self-Declaration and remains valid until December 31th of the same year in which the DSU was presented. Those who already benefit from benefits linked to the ISEE value must proceed promptly with the presentation to confirm the required requirements. In particular, families who receive the Single Allowance must complete the ISEE by the end of February to guarantee confirmation of the amount with the increases due.
Isee 2024 calculation: how to request it and how to do it yourself?
Il ISEE calculation it is not a simple procedure and within everyone's reach. In short, the value of the ISEE is not based only on the income received, but takes into account various factors, including income, assets and the composition of the family unit. The final result also depends on the economic situation of all family members. To avoid complications, it is advisable to contact authorized cafés, associations and intermediaries.
per ottenere independently the ISEE certification, it is necessary to present the DSU, a model pre-compiled which contains data declared by the user and pre-compiled information provided by the Revenue Agency and INPS. Users can request to upload information from the latest DSU present in the ISEE information system and subsequently sign what has been declared. The online service "ISEE Single Portal" is the channel for acquiring the pre-compiled DSU.
What documents do you need?
To prepare the DSU for ISEE 2024 purposes, the papers personal data, on incomes and assets concerning all members of the family unit.
It is essential that the data is updated at the time of submission of the DSU and refers to the family unit, the home (rent and mortgage) and the vehicles. Furthermore, the information on income (730, CU, etc.) and on movable and real estate assets must be updated as of 31 December of the previous two years (therefore, for ISEE 2024, the data as of 31/12/2022).
Isee calculation: what changes in 2024?
La INPS circular of 18 December summarizes the main changes made to the forms and instructions for requesting the ISEE, including the updating of the indications for the different years of the data present in the ISEE and the inclusion of references to the tax returns relating to 2022. Here are the main changes :
- Inclusion check (Adi). One of the first innovations concerns the ADI. The INPS clarifies that separated spouses can maintain the same household even in the event of separation and divorce, as long as they both reside in the same authorized home. The submission of a correct ISEE declaration is necessary to preserve the ADI or Support for Training and Work (Sfl).
- University students. The instructions for defining the autonomy threshold for university students have been changed. The threshold goes from 6.500 to 9.000 euros per year. Residence outside the housing unit of the family of origin for at least two years and the presentation of an adequate income capacity are requirements to be considered autonomous for the purposes of the ISEE.
- Composition of families. The rules relating to the composition of families are changing. The adult child is considered absorbed into the household if not married and without children, regardless of age. Previously, he was only considered under the age of 26.
- Precompilation permission. Among the new features is the possibility for adult members of the household other than the head of the family to directly authorize the pre-compilation of data. This can be done by accessing the ISEE Information System with your digital credentials (Spid, Cie, Cns).
- Relief for savers. introduction of the relief which allows you to legally hide the sums invested in BTPs and postal bonds presents a new mechanism to lower your assets and access benefits. However, it is important to note that the application of this relief is subject to a maximum limit of 50.000 euros and requires an implementation measure to become effective.
- Renaming and revision of Framework FC4. The field relating to the agricultural income of Framework FC4 in the Dsu Mini and Dsu Integrale models has been renamed, resulting in a revision of the relevant paragraph 6.3, part 2, of the instructions for filling it out.
- New Paragraphs and changes to instructions. New paragraphs have been introduced relating to the "Members included in the protection paths relating to gender violence" and the "Additional conditions for the purposes of requesting the inclusion allowance". Some paragraphs already present in the instructions have been modified and integrated to reflect these changes.
It is essential to understand the new rules and adhere to the procedure for obtaining the DSU to guarantee access to the expected benefits.
Isee wrong, what happens?
Be careful, avoid voluntarily entering incorrect data to obtain a lower ISEE and access certain benefits. In such circumstances, in addition to the reimbursement of the amount unduly received, they may apply fines administrative and, in some cases, criminal measures for false declarations.
