How to acquire the pre-filled DSU and claim the ISEE through the ISEE Single Portal

The pre-filled Single Substitute Statement (DSU) contains:

• self-declared data from the user;
• pre-filled data provided by the Italian Revenue Agency and INPS.

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In the DSU:

• the family unit is the one declared on the date of submitting the declaration;
• the income refers to the second calendar year prior to filing the DSU;
• the movable and immovable assets are those held on 31 December of the second year preceding the date of filing the DSU.

To obtain the pre-filled DSU, you need to:

• fill in the basic forms. You can claim to pre-upload the information contained in the last DSU present in the ISEE information system (pre-uploaded data);
• sign all self-declared documents.

In fact, to complete the DSU and obtain the ISEE, it is necessary to:

• send the self-declared data to the ISEE Information System;
• receive authorisation to pre-fill from all the adult members of the household through access to the ISEE Information System with the access credentials (SPID, CIE or CNS).

The Revenue Agency then sends the pre-filled data in its possession to INPS.

If, on the other hand, the declarant chooses to insert the financial elements, the ISEE Information System requests the outcome of the check on the financial elements from the Revenue Agency.

Only if this check is positive for all members will the Revenue Agency send the pre-filled data to INPS.

This pre-filled data must then be accepted or modified by the declarant who, in addition, must indicate the additional data of the component sheet that continue to be self-declared.

Only at the end of these activities is the ISEE calculated and made available.

AUTHORISATION FOR THE PRE-FILLING OF DATA OR FINANCIAL ELEMENTS

Since August 2022, it has been possible to authorise the pre-filling of the data of the adult members of the family unit with their login details (SPID, CIE or CNS).

This new way of pre-filling the ISEE greatly simplifies the process of issuing the ISEE (see message no. 3041 of 2 August 2022).

As an alternative to the authorisation to pre-fill the data, the declarant can provide financial elements for each adult member of the household.

In particular, the declarant must provide for each adult member (message no. 96 of 13 January 2020):

• an income statement;
• a statement of financial asset.

Both refer to the second calendar year prior to the submission of the DSU (for example, in 2023 the year of reference is 2021).

PRE-FILLED DATA

The pre-filled data are as follows:

• income and any type of expense ordinarily declared to the Revenue Agency (inserted in sections II and III of box FC8);
• social security payments from INPS (section III of box FC8);
• financial assets held in Italy (box FC2) excluding stakes in unlisted companies  and in non-limited share companies, other financial instruments and records, value of financial assets for the individual companies;
• property assets held in Italy limited to buildings (box FC3);
• rent paid for dwelling house (second section of box B).

SELF-DECLARED DATA AFTER PRE-FILLING

The user must self-declare, after pre-filling, some data required in the panels of the component sheet, namely:

• component data (box FC1);
• income and special treatment (box FC4);
• regular payments to spouses and children (box FC5);
• vehicles and other durable goods (box FC6);
• disability and lack of independence (box FC7);
• financial assets held abroad (box FC2);
• financial assets held abroad and relating to those in Italy, stakes unlisted companies  and in non- limited sharecompanies, other financial instruments and records, value of financial assets for the individual companies (box FC2);
• property assets held abroad, agricultural or building land, sum of remaining mortgage and indication of dwelling (box FC3);
• total income (box FC8 section II) in relation to cases of:
• exemption from filing a tax return and absence of Certification of the withholding agent;
• suspension of tax obligations due to exceptional circumstances.

PRE-UPLOADED DATA

Data contained in the following boxes can be pre-uploaded:

• family composition (box A, table and box FC1);
• dwelling (first section of box B);
• regular payments to spouses and children (box FC5);
• vehicles and other durable goods (box FC6);
• disability and lack of independence (box FC7).

For the calculation of the “standard” ISEE (valid for all social welfare benefits) it is necessary to fill in the mini DSU, which contains the main personal, income and assets data of the family unit.

In particular cases, depending on the type of benefit to be requested or the particular characteristics of the family unit, the full DSU must be completed and additional information provided.

In other cases, the information collected allows specific ISEEs to be calculated:

• “Social-health” ISEE;
• “Social-health residences” ISEE;
• “University” ISEE;
• “Minors with unmarried and non-cohabiting parents” ISEE.

In the presence of a valid ISEE, it is possible to obtain the calculation of the current ISEE by presenting the current ISEE DSU:

• referring to a period of time close to the claim for the benefit;
• in the presence of significant changes in the overall income of the family unit or in the presence of adverse events, such as loss of employment or interruption of treatment. From 1 April of each year, it is possible to obtain the calculation of the current ISEE, in the presence of significant changes in equity, based on the assets held on 31 December of the year preceding the year of submitting the DSU.

VALIDITY

The ISEE is valid until 31 December of the year of submitting the DSU.

The current ISEE is valid:

• for six months from the date of submitting the current ISEE DSU, if only income is updated, unless changes occur:
  • in the employment situation;
  • in the use of the benefits . In both cases, the current ISEE must be updated within two months of the change;
• until 31 December of the year of submitting the current DSU, if only the assets are updated;
• until 31 December of the year of submitting the current DSU, if the assets and income are updated, unless there are changes:
  • in the employment situation;
  • in the use of the treatments. In both cases the current ISEE must be updated within two months of the change.

The certificate is available to any member of the family unit and within ten working days of receipt of the DSU, through:

• access to the dedicated online service;
• the competent local offices.

The declarant may claim the certificate from the same institution to which the statement was submitted, if a specific mandate has been granted.

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