INPS

On an experimental basis, the pre-filled DSU is only accessible to households submitting the DSU to the INPS via the online service on the portal of INPS.

In order to acquire the pre-filled DSU, evidence must be entered, subject to the preliminary control of the Italian Revenue Agency, and the basic forms must be completed. You can claim that the information contained in the latest DSU in the ISEE information system (preloaded data) be preloaded.

Evidence elements are provided to guarantee the right for the personal information of each component member of the household to remain confidential, as proof that the declarant has been delegated access to the data concerning them. It is therefore necessary to subscribe to what has been self-declared. Once these have been presented to the DSU, the user will obtain a receipt of registered submission by the collecting institution, but not the calculated ISEE.

In order to complete the DSU and the following ISEE calculation, however, the activities described below must be completed.

The self-declared data, as well as the evidence entered, are transmitted electronically to the ISEE information system, which asks the Italian Revenue Agency for the outcome of the evidence check. Only if this evidence is positive for all members will the Italian Revenue Agency submit this information to INPS, known as pre-filled data, which constitute the purpose of pre-filling. This pre-filled data must then be accepted or modified by the declarant who, in addition, must indicate the additional data on the component sheet that continues to be self-declared. Only after completing these activities will the ISEE be calculated and made available.

EVIDENCE

In addition to the data from the base forms, the declarant must provide additional information to be validated by the Italian Revenue Agency for each adult member of the household. This information, called “evidence”, is indispensable because only the positive feedback from the Italian Revenue Agency allows access to pre-filling.

Specifically, the declarant must provide, for each adult member, an income statement and a statement of financial assets, both of which must refer to the second calendar year before the submission of the DSU (e.g. in 2020, the year of reference would be 2018) and made up of the elements indicated below.

Concerning income evidence, the user must indicate:

• the amount indicated in the “difference” line in the declaration of income resulting from the liquidation situation in form 730 (form 730-3) or from the RN section of the Natural Persons Income form,
• or the absence of declaration where the above forms have not been submitted.

It should be noted that the income tax return from which this “difference” is derived is that of the year preceding the submission of the DSU, relating to the income of the second year preceding the submission. If only the Certification of the withholding agent is present, the box “no declaration” must be ticked.

Concerning the evidence relating to the movable assets, if, on 31 December of the second preceding year, the comprehensive value of the movable assets, referring to a single member for whom the evidence is provided, is less than €10,000, the user must indicate:

• the existence of financial relationship where the comprehensive value is less than the above limit;
• or the lack thereof.

If, however, on 31 December of the second preceding year, the comprehensive value of the movable assets, referring to a single member for whom the evidence is provided, is equal to or more than €10,000, the user must indicate:

• the accounting balance at 31 December of the relevant year for the purposes of the ISEE of one of the deposits and bank and postal account under Section FC2 part. 1 of the DSU;
• or the value, at the same date, of one of the “other forms of movable assets” under Section FC2 part II.

In both cases, the amount must be indicated on time and rounded to the nearest whole unit in euros. If in the financial assets of the member, for whom the financial element is provided, a joint account with the declarant and a sole account are presented, the amount from the sole account is that which should be indicated. If there are numerous sole accounts, only one of these with a positive value, if available, should be indicated.

PRE-FILLED INFORMATION

Pre-filling out forms fundamentally comprises elements of income and financial assets such as:

• income and any type of expense ordinarily declared to the Italian Revenue Agency (parts II and III of section FC8);
• payments made by INPS (part III of section FC8);
• movable assets held in Italy (section FC2) excluding participation in companies for unquoted shares and in non-equity companies, other financial instruments and records, value of financial assets for the individual companies;
• real estate assets held in Italy with reference to buildings (section FC3);
• rent paid at residency (second part of section B).

SELF-DECLARED DATA AFTER PRE-FILLING

Some of the information claimed in the sections of the component sheet must be self-declared after pre-filling and are listed hereunder:

• member data (section FC1);
• income and special allowances (section FC4);
• periodic spouse and children allowances (section FC5);
• motor vehicles and other durable goods (section FC6);
• disability and non-self-sufficiency (section FC7);
• movable assets held abroad and in relation to those held in Italy: holdings in unlisted public limited companies and in non-share companies, other financial instruments and relationships, value of assets for sole proprietorships (section FC2);
• real estate assets held abroad, agricultural or building land, amount of residual loan and indication of the household's dwelling (section FC3);
• total income limited to the case of exemption from filing a tax return and absence of a Certification of the withholding agent or suspension of tax obligations due to exceptional events (section FC8 part II).

PRELOADED DATA

Data contained in the following sections can be pre-loaded:

• Composition of the household (table section A and section FC1);
• dwelling (section B first part);
• periodic spouse and children allowances (section FC5);
• motor vehicles and other durable goods (section FC6);
• disability and non-self-sufficiency (section FC7).

You can acquire a pre-filled DSU through the online service “Pre-filled ISEE”.