ISEE 2024: everything you need to know to access the benefits

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Emma Potter

The Equivalent Economic Situation Indicator, known as ISEE, is a vital tool in the panorama of Italian social policies, created to evaluate the economic situation of families in a fair and detailed way.

Through the consideration of various factors such as income, assets, composition of the family unit and presence of disabilities, the ISEE determines who is entitled to receive support in the form of social and health benefits.

Among the subsidized social benefits linked to the ISEE, there are:

  • Single Check
  • Inclusion and Support Allowance for Training and Work
  • “Social” energy bonuses (reduction in electricity, gas and water bills)
  • Reduction in telephone charges
  • TARI reduction (waste tax)
  • Maternity allowance provided by the Municipalities, baby bonus, bonus and nursery registration
  • Exemption or reduction of school and university fees, benefits for the right to study (book bonuses, transport, canteen, housing, summer camps)
  • Public transport reductions
  • Health copay exemption
  • Access to social-residential facilities
  • Subsidized mortgage “Under 36”
  • Psychologist Bonus
  • “Dedicated to you” card
  • Youth Card

In 2017, the ISEE underwent significant changes in both calculation methodologies and submission procedures. These updates have introduced more refined criteria for the assessment of income and assets, making the process more transparent and in line with the economic reality of the applicants.

Different types of ISEE have also been differentiated, each specific for different contexts and purposes: from the standard ISEE for the generality of social benefits, to the socio-health ISEE, up to the university ISEE and for minors with unmarried parents.

ISEE: guide to completing the DSU

Filling in the Single Substitute Declaration (DSU) is the first essential step to calculate the ISEE, the indicator that determines access to numerous social and health benefits.

To start this process, citizens must be in possession of a SPID, the National Service Card, or the Electronic Identity Card (CIE).

The DSU can be compiled in various ways:

  • directly online on the INPS website,
  • using the pre-populated DSU option,
  • through the free assistance of the Patronages that offer support in the process.

Once sent, INPS processes the DSU and calculates the ISEE, making the result available within ten working days. This process ensures that the data is updated and accurately reflects the applicant's current situation, thus allowing access to the various benefits provided.

Documentation necessary for completing the DSU

To fill out the Single Substitute Declaration (DSU) 2024, necessary to obtain the ISEE, it is essential to collect a specific series of documents that accurately reflect the economic and financial situation of the family unit. Below is the detailed list:

Identification and family status:

  • Tax code and identity document of the declarant.
  • Tax code of all family members, including non-resident spouses and non-cohabiting dependent children, provided they are not married or have children.
  • Registered rental agreement, if applicable.

Income: for DSUs presented in 2024 the reference year is 2022

  • Tax models such as the 730 and/or 2023 Income Model, and for employees/pensioners the CU 2023 Models.
  • Documentation on income exempt from tax, subject to substitute tax or withholding tax.
  • Other documents certifying compensation, allowances, social security and welfare treatments, income exempt for Irpef purposes, income produced abroad, scholarships, maintenance allowances for spouses and children, compensation for amateur sports performances, and sums received from musical organizations and amateur dramatics.
  • IRAP declaration for agricultural entrepreneurs.
  • Judgment of separation or divorce, with indication of maintenance payments for children.
  • For residents in Trentino, declaration of all Provincial allowances received.

Movable and real estate assets as of 12/31/2022:

  • Documentation on the value of movable assets, including bank deposits, government bonds, bonds, shares, investment funds and forms of savings insurance.
  • Type and identification number of the financial relationship, tax code of the banking institution or management company, opening and closing dates of the financial relationships.
  • Average annual stock of bank and/or postal deposits.
  • For self-employed workers and companies: net worth from the latest balance sheet.
  • Land registry certificates, notarial deeds of sale and inheritance, and documentation on real estate assets also held abroad.
  • Notarial deed of donation of real estate (only for residential social and healthcare services).
  • Certification of the residual principal amount of mortgages and other financial assets held.

Vehicles and boats:

Plate or registration details at the PRA and/or RID of vehicles with a cylinder capacity exceeding 500cc, ships and pleasure boats.

In case of disability:

Disability certification (issuing body, document number, date of issue) and documentation of expenses paid for hospitalization in residential facilities and/or for personal assistance, relating to the year preceding the presentation of the DSU.

Calculation of the ISEE value: parameters and equivalence scale

The value of the ISEE is calculated through a ratio that considers the sum of the income and assets of the family unit in relation to an equivalence scale.

ISE = ISR + ((PM + PI) × 0.20)
ISEE = ISE / SE

Legend:
ISE: Economic Situation Indicator
ISR:Income Situation Indicator
PM: Movable Heritage
PI: Real Estate Heritage
SELF: Equivalence Scale parameter

This scale is designed to adjust the result based on the number and characteristics of family membersensuring a fair analysis of the economic situation.

The basic parameters of the equivalence scale are as follows:

  • N°1 family member: coefficient 1.00.
  • No. 2 family members: addition of 0.57, bringing the coefficient to 1.57.
  • No. 3 family members: further addition of 0.47, resulting in a coefficient of 2.04.
  • No. 4 family members: addition of 0.42, with a total of 2.46.
  • No. 5 family members: the coefficient reaches 2.85 thanks to the addition of 0.39.

Additional surcharges are foreseen for:

  • Every additional member beyond one fifth: +0.35 for each member.
  • Members with medium, severe or non-self-sufficient disabilities: +0.5 for each individual.
  • Families with three children: +0.2 for the entire core.
  • Families with four children: +0.35 for the entire core.
  • Families with at least five children: +0.5 for the entire core.

These parameters allow the ISEE to be adapted to different family configurations, ensuring that the financial support is proportionate to the actual needs of each family. For a more immediate estimate, citizens can use the online simulator offered by INPS, although the official ISEE certification is necessary to access services and supports.

Costs associated with completing the ISEE

Compiling the ISEE may involve different costs depending on the circumstances. At the Tax Assistance Centers (CAF), current legislation provides that assistance for completing and transmitting the first ISEE form in the year is free for all families.

However, starting from 1 October 2023, theINPS has stopped reimbursing CAFs the fees for the Single Substitute Declarations (DSU) and ISEE subsequent to the firstpresented in the same year and for the same family unit.

Consequently, for these subsequent practices, CAFs can request a payment of up to maximum of 25 euros.

The following remain free of costs:

  • The first DSU/ISEE presented in the year.
  • The Current ISEE, used to update the economic situation in the event of significant changes.
  • The ISEE presented following a change in family members.

Furthermore, specifically at Caf CISL, DSU/ISEE subsequent to the first are free for families with at least one CISL member. For families not affiliated with the CISL and who have no changes in the family unit, the completion of the subsequent ISEE may be subject to a fee.

These provisions ensure that access to the first ISEE certification is free from economic barriers, promoting equity in access to social benefits, while the moderate costs for subsequent services help cover the administrative expenses of the CAFs.

Expiration and renewal of the DSU for the ISEE

From 2019, the deadline for the Single Substitute Declaration (DSU), necessary for the calculation of the ISEE, is set at 31 December of the same year of submission. For example, a DSU filed on August 1, 2020 expires on December 31, 2020.

To ensure the continuity of benefits without interruptions, it is essential to resubmit the DSU by January 31st of each following year.

In addition, the ISEE can be updated at any time with a new DSU in the event of significant changes in income or assets, such as loss of job or changes in assets. This version of the ISEE, known as the “current ISEE”, is valid for six months from the date of presentation and reflects the most recent economic conditions of the family unit, ensuring an adequate response to their current needs.