Housing outside Isee, only 15% will be involved

The raising of the threshold that triggers the exclusion of the home from the Isee will result in an advantage for a few. Analysing the impact of the new revision of the indicator is the study office of the Caf Acli network, which for Monday's Il Sole 24 Ore has estimated the number of people affected by the coming reform with the manoeuvre, taking into consideration 600 thousand files processed in 2025.

So far this year 11.07 million certificates have been produced (Inps data updated on 15 October), compared to 10.7 million Isees processed in all of 2024. With the raising of the threshold for the abatement of the main dwellingto 100 thousand euro, only 14.7 per cent of Isee households would be able to benefit, since today the cadastral value is already set at zero up to 52,500 euro. With a cap at 75,000 euro, the possible benefits could involve only 7.9 per cent of Isee holders.

While waiting to know in detail the contents of the budget law in the version that will come out of Parliament after the approval process, the reform of the indicator of the equivalent economic situation of households - which regulates access to bonuses and social benefits - has been announced by the Planning Document sent to the EU Commission: the manoeuvre will introduce increases in the equivalence scales for households with two or more children and the raising of the threshold for the exclusion of the house. The Caf Acli analysis focuses on this second intervention, hypothesising two scenarios: raising the threshold up to 75 thousand euro or up to 100 thousand euro.

Currently, Prime Ministerial Decree 159/2013, which regulates the calculation of the indicator, states that 'for households residing in an owned dwelling, the value of the dwelling, net of the residual mortgage, is not relevant for the purposes of calculating real estate assets if it is below the threshold of 52,500 euro, increased by 2,500 euro for each cohabiting child after the second child. And in the event of thresholds being exceeded, the value of the property 'is taken into account to the extent equal to two-thirds of the excess'. A weight, that of the first home, which is therefore already reduced by virtue of the calculation mechanism in force and of a total patrimony that only accounts for 20% for Isee purposes.

In order to estimate the number of households involved, in any case, first of all it must be said that only 49.5% of the households in the sample examined live in a house they own (a percentage in line with that published in the Inps Observatory on Isee 2024, equal to 42%). Moreover, the value of the property to be taken into consideration is the catastral value, the same used for Imu purposes, which is equal to the cadastral annuity revalued by 5% and multiplied by the coefficient of 160. In practice, assuming an annuity of 490 euro (national average value), the value for Isee purposes becomes 82 thousand euro. The calculation, therefore, drags with it all the existing discrepancies of cadastral values with respect to market values.