New Dsu 2026 and updated Isee models ready: what changes for single allowance, inclusion allowance and family bonus
INPS has published the new models of the Dichiarazione Sostitutiva Unica for the calculation of ISEE 2026. INPS has automatically updated the declarations submitted since the beginning of the year by introducing the ISEE for specific family benefits and for inclusion
Key points
The new models of the Dichiarazione Sostitutiva Unica (DSU) used to calculate the Isee, which is necessary to obtain a subsidised social benefit, are now available, and the ISEE certificates of declarations submitted in 2026 have been automatically updated.
The ISEE for specific family benefits and inclusion
The adjustment, provided for by Decree No 3 of 2 March 2026 of the Ministry of Labour, adopted in agreement with the Ministry of the Economy and Finance, implements the changes introduced by the Budget Law 2026. In its message no. 799 of 6 March, the Inps informs of the changes, which concern in particular the introduction of the ISEE for specific family and inclusion benefits, used for access to the Inclusion Allowance, al Support for training and employment, tothe Single and Universal Child Benefit, tol Bonus crèche, tol Bonus new born.
Updated tax reference data
In addition, with the updating of the DSU model, the compilation instructions have been adjusted and the references to tax data for the tax year 2024 have been updated. Among the changes introduced is the adjustment of the sections dedicated to households with children for the purposes of ISEE calculation surcharges for specific family benefits and inclusion. For 2026, buildings destroyed or declared uninhabitable due to natural disasters do not count in the ISEE calculation.
Following the approval of the new models, INPS automatically updated the ISEE certificates of all DSUs submitted since 1 January 2026, supplementing them with ISEE for specific family benefits and for inclusion. The updated certificates can be consulted through the Institute's usual online services.
Higher housing allowances and more benefits for large families
In its message no. 102 of 12 January 2026, the Inps, illustrated the regulations, providing operational indications. The new ISEE envisages a significant increase in the deductible on the value of the principal dwelling, which rises to €91,500 for the generality of households and to €120,000 for households residing in the capital municipalities of metropolitan cities. To these amounts is added an increase of 2,500 euro for each cohabiting child after the first.
