Social benefits

Manoeuvre, how Isee changes on housing, equivalence scales, Dsu, cryptocurrencies

Disposable income includes cash remittances. Housing excluded up to 92,500 euro, rising to 120,000 if living in metropolitan cities.

by Claudio Tucci

(Adobe Stok)

3' min read

Translated by AI
Versione italiana

3' min read

Translated by AI
Versione italiana

From the equivalence scale to property ownership. From cryptocurrencies to the pre-filled Dsu. The 2026 manoeuvre introduces several novelties regarding the Isee, which from next month many families are called upon to update (or make from scratch) in order to access certain social and family benefits. Let us see in detail what these changes are.

Cryptocurrencies and cash remittances

A first change concerns the calculation method for defining disposable income for Isee purposes. On this point, the manoeuvre also includes foreign currency holdings, cryptocurrencies, or cash remittances.

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Housing

A second amendment changes the criteria for calculating the Assets Situation Indicator (ISP), one of the components for determining the Isee. For this purpose, the exclusion threshold is raised from the current 52,500 euro to 91,500 euro and to 120,000 euro for households residing in the metropolitan cities' capital municipalities. The metropolitan cities are the following: Rome Capital; Turin; Milan; Venice; Genoa; Bologna; Florence; Bari; Naples; Reggio Calabria; Cagliari; Catania; Messina; Palermo; Sassari. In addition, there is a further increase in the same limit, to the extent of 2,500 euros for each cohabiting child after the first (instead of the third).

Equivalence scales

The government, again in the manoeuvre, also changed the equivalence scales: 0.1 in the case of a household with two children; 0.25 in the case of three children; 0.40 in the case of four children; and 0.55 in the case of at least five children. Compared to the current rule, therefore, a specific surcharge is also introduced for the case of a household with two children, and each of the other specific surcharges in question is increased by 0.5.

Performances affected by the changes

The institutions for which these changes apply are: the inclusion allowance; training and employment support; the one-off and universal child allowance; the voucher for the payment of fees for attendance at public and private crèches and for forms of home support for children under three years of age and suffering from serious chronic diseases; and the one-off allowance for each child born or adopted.

Pre-filled SU

The manoeuvre also integrates the discipline of the pre-filled modality of the Dichiarazione sostitutiva unica (Dsu) concerning the determination of the Isee. It should be recalled that the pre-compilation in question is carried out by Inps through cooperation with the Agenzia delle entrate and that it can be accepted or modified, with the exception of the benefits paid by Inps or the components already declared for tax purposes, for which the value declared for this purpose is taken. A first intervention provides that, for the precompilation in question, Inps will also cooperate with the Ministry of the Interior and the Automobile Club of Italy (ACI) and will also use the information available in the National Register of Resident Population (Anpr) and in the Public Motor Vehicle Register (Pra). A second measure establishes that, as of 1 January 2026, the submission of the Dsu through tax assistance centres (Caf) will take place primarily in pre-filled mode. It will be a ministerial decree that will update the operational and technical modalities to allow citizens, also through tax assistance centres, to manage the pre-filled declaration made available telematically by Inps.

Technical report to the manoeuvre

According to the technical report to the manoeuvre, with the entry into force of these novelties, the inclusion allowance is estimated to increase by a little more than 2 per cent of declarations that would fall under the 10,140 euro threshold with the new rules. This is an additional 14,000 households. Concerning the job training support, an increase in the number of households with non-disabled members aged between 18 and 59, which would fall under the 10,140 euro threshold with the new rules, is estimated at about 2,300 beneficiaries. As for the single allowance, an increase (for those affected by these changes) of about 10 euro per month is estimated. For the crèche bonus, the possible beneficiaries of the new rules are estimated at about 12,000, for the newborn bonus at 3,200.

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