Taxes and bonuses: how to lower your ISEE 2021

Taxes and bonuses: how to lower your ISEE 2021
Taxes and bonuses: how to lower your ISEE 2021

The ISEE declaration, or Dsu (single substitutive declaration), from which the indicator of the economic situation of each family unit is obtained, has now become essential to access most of the public benefits: income and citizenship pension, payment of university fees and of the school canteen to a reduced extent, payment in installments of the folders, are just some of the benefits accessible based on the Isee indicator of the family.

However, the ISEE declaration does not always reflect the real situation of the family unit: both the assets and the income of all family members, in fact, date back to the second year prior to the presentation of the declaration. Furthermore, it can happen that there are changes in the composition of the core itself. In these cases, is it possible to modify the single self-declaration?

How to lower it?

Fortunately, there is a way to ensure that the ISEE declaration reflects the real income situation of the family: through the presentation of the current ISEE model, in fact, it is possible to update the income of the family unit practically in real time.

The Isee can also be lowered updating the composition of the family unit: Leaving the family unit, however, is only possible if you change residence, or if you can make use of the small family unit for the presentation of social-health-disabled Isee.

Lowering the ISEE by failing to declare income, movable or immovable property, on the other hand, is a bad idea, not only for criminal penalties to which we are obviously exposed, but also because, with the pre-filled ISEE, from 2020 almost all the data of the declaration will be known by INPS even before submitting the model, thanks to the links with numerous databases. But let’s proceed in order.

When can ISEE income be lowered?

It is possible to lower ISEE incomes, updating them to the last 12 months, and in some cases even to the last 2 months, by presenting the current ISEE model.

To submit this declaration it is necessary:

  • that a valid ISEE already exists for the same family unit;
  • that, for at least one member of the nucleus, the permanent employment relationship has ceased, after 1 January of the reference year of the ordinary ISEE income (the income indicated in the ordinary ISEE model refers to the 2nd year previous one); that, for at least one member of the nucleus, permanent employment has been suspended after 1 January of the reference year of the ordinary ISEE income;
  • that, for at least one member of the nucleus, working hours have been reduced, if employed for an indefinite period, after 1 January of the reference year of the ordinary ISEE income;
  • that at least one member of the household has lost a fixed-term or flexible employment, provided that he can demonstrate that he was employed for at least 120 days in the 12 months preceding the end of the last employment relationship; the change in the situation must also take place after 1 January of the reference year of the ordinary ISEE income;
  • that at least one member of the nucleus has finished self-employment, if carried out continuously for a minimum of 12 months; this change in employment must also take place after 1 January of the reference year of the ordinary ISEE income;
  • that one of the members of the nucleus loses a pension, assistance service or a different treatment that is not part of the total income for personal income tax purposes;
  • that there is a difference in the variation in the overall income situation of the family unit, equal to at least 25% compared to the income situation calculated with the first Isee declaration.

Until when is the ISEE valid with updated income?

The validity of the current ISEE is 6 months, and starts from the moment the replacement form of the declaration is presented. However, if there are changes in the work situation or in the enjoyment of any treatments, the current ISEE must be updated within two months of the change.

When can family members be removed from the ISEE?

For Isee purposes, the family unit does not always coincide with the registered family: you can be part of the same family unit, in some cases, even if you have a different residence, you are separated or divorced.

In particular, separated or divorced spouses continue to be part of the same Isee family unit if they continue to reside in the same house; if the separation or divorce took place after 1 September 2018, the change of residence must be certified by a special report from the local police.

An adult child who is not cohabiting with his parents is part of the parents’ family unit only when he is under the age of 26, is in a position to be dependent on them for personal income tax purposes, is not married and has no children.

The members who are already part of the family unit continue to be part of it for the purposes of the ISEE also as a result of registry changes, if they continue to reside in the same home.

With some exceptions (parent married to another person or having children with another person, obliged to periodic allowances, stranger, estranged, excluded from parental responsibility), parents who are not married or cohabiting are part of the same household (who is married or has children with another person is considered an additional member of the family unit).

If the social and health Isee must be presented (the form of declaration that must be completed to request social and health benefits, or home assistance services, bonuses for purchases and other services in favor of the disabled), it is possible to narrow the nucleus, including only the incomes of the disabled person, spouse and children.

Can income and assets be removed from the pre-filled ISEE?

The pre-filled ISEE debuted in 2020: the taxpayer, in practice, finds the ISEE declaration on the INPS website, including almost all the necessary information, such as income, real estate and movable assets. In case of errors, it is possible to make corrections, but in case of checks it is essential to keep the documentation that proves the presence of inaccuracies in the databases and the veracity of what has been declared.

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