It was born to simplify, yet there are many doubts about the new one Single replacement declaration, the self-certification to be presented to obtain the ISEE. This year the reform of theEquivalent economic situation indicator (i.e. the "richness meter" which gives the right to facilitated conditions in accessing public utility services) has brought with it a radical change in the structure of the Dsu, which now consists of a Mini Model (two modules sufficient for most benefits) and six other modules, each of which is dedicated to a particular category of benefits (for example, those aimed at university students, unmarried and non-cohabiting parents, disabled or non-self-sufficient people).
The Dsu is valid until January 15 of the year following the presentation and must include the data of the tax return presented for Irpef purposes and the assets owned to December 31th of the previous year.
The procedure is divided into two stages: 1) the citizen submits his Dsu to the supplying body, to the Municipality, to the Caf or directly to INPS electronically; 2) on the basis of the information declared by the taxpayer and the data contained in the tax registry and in the INPS archives, the same social security institution calculates the ISEE and communicates it to the citizen by sending it to the e-mail address indicated in the DSU, or sends it to the Caf or to the entity to which the Declaration was presented.
To shed light on some practical doubts related to completing the forms, the Ministry of Labor has published a long list of questions and answers (attached in Pdf). The questions were collected by the National Council of Caf. We have selected 10 of them.
PICTURE A: FAMILY NUCLEUS
1) Should the separated or divorced parent be considered as an attracted or additional component for the request for Isee for services to minor children?
No, the attracted or additional component is not generated. In the presence of a separated parent, part D will not be completed, which instead must be completed in the case of a divorced parent by indicating his/her data and the child's tax code, as well as crossing the first box of Part D, as there is a provision issued by the 'judicial authority.
2) Must the separated spouse who pays maintenance allowances for the children indicate in part FC5 the amount as indicated in the provision of the Judicial Authority?
No. The separated spouse in filling out his FC1 form, even in the presence of a sentence, must declare the amount actually paid or zero if ever paid.
3) Can a non-EU citizen residing in Italy, but not in possession of a valid residence permit, request the calculation of the ISEE?
Yes, non-EU citizens residing in Italy, awaiting renewal with tax code, can present the DSU.
PICTURE B: LIVING HOUSE
4) When compiling the Dsu, is the rent to be indicated the one envisaged by the contract at the time of presentation of the Dsu itself? And what happens if the lease has a duration of less than a year?
In general, the value of the annual fee must be entered on the date of presentation of the Dsu. If the lease has a duration of less than one year, the total rent for the period is indicated.
MODULE MB.2 TABLE C: UNIVERSITY SERVICES
5) A university student receiving a scholarship must report this income in the DSU. But the following year, when the application for the new scholarship will be presented, will the disbursing body exclude this income from the calculation of the economic situation?
Yes, from the calculation of the ISEE for the right to study, the supplying body will have to exclude the income entered for the scholarship received by the student.
FORM FC1 PART FC2: SECURITIES
6) Rechargeable credit cards not linked to a current account but which have an Iban code must be indicated in FC2 section II with the code 99?
The so-called "account cards", i.e. rechargeable prepaid cards that have the main functions of a current account, must be indicated in part FC2 section II code 99 by writing the balance as at 31 December. The same procedure is envisaged for rechargeable prepaid cards without Iban and without current account functions.
FRAMEWORK FC3: REAL ESTATE ASSETS
7) Is the deduction of the residual loan possible even if the loan is in the name of a person other than the owner?
The residual capital debt borrowed as at 31 December must be deducted based on the percentage of ownership of the property and not in reference to the holders of the mortgage. For example, if two subjects buy a property in co-ownership, but only one of the two takes out the loan for the purchase, the relative residual capital as at 31 December will be deducted by both owners of the property within the limit of their share of ownership .
PART FC4: INCOME AND SERVICES TO BE DECLARED FOR ISEE PURPOSES
8) Which benefits should not be included in the FC4 framework?
Any exemptions and/or concessions for the payment of taxes, reductions in the sharing of the cost of services, as well as the provision of service vouchers and/or vouchers which perform the function of replacing services do not constitute treatments and therefore must not be indicated . Similarly, contributions that are disbursed by way of reimbursement of expenses must not be indicated, since they can be assimilated, where reported, to the direct supply of goods and/or services. By way of example, contributions disbursed by way of reimbursement for expenses that the person with disabilities and/or non-self-sufficiency needs to bear to carry out their daily activities (for example contributions for indirect assistance, independent living , care allowances, contributions for the removal of architectural barriers or for the purchase of technologically advanced products or for personal transport) provided that the contribution is paid against reporting of the expenses incurred. It does not constitute welfare, social security and indemnity treatment and the reimbursement of expenses for foster families of minors should not be indicated".
9) How should land income from land and buildings subject to IMU be indicated in the DSU?
The value resulting from tax return 4/Unico in the line "Non-taxable land income" must be written in part FC730. For land and buildings not subject to Imu, on the other hand, the land income will flow into the total income for Irpef purposes and will be acquired by the Tax Registry, except in the case of failure to submit the tax return, for which part FC8 must be completed.
FC3 MODULE FC8 BOARD
10) In the event of additions or corrections, should the entire original ISEE form or the single painting be sent?
The single FC8 framework if it concerns integrations/corrections of data taken automatically from the INPS/Revenue Agency databases.
Attachments: Dsu, Mini Model http://www.lavoro.gov.it/Priorita/Documents/DSU_model%20integrale.pdf
