A few days ago we have explained to you in detail what ISEE is and because it represents a fundamental economic indicator in the Italian tax system. Today we take a step forward by addressing the issue ofISEE pre-filled online by INPS. It is a service that allows you to send electronically and independently the Single Substitute Declaration (DSU). All in a simple way and with the possibility of receiving the certification in a very short time. A possibility available to citizens and families from 2020, so with several points to be clarified.
The news of the pre-filled ISEE
First of all, it should be remembered that the ISEE (Indicator of the Equivalent Economic Situation) is a tool that allows to measure the economic condition of a family unit. It takes into account income, assets (movable and real estate) and the characteristics of the nucleus by number and type. It therefore appears evident that it requires documentation which, in some cases, is particularly complex. It is no coincidence that Italian citizens often complain of the excessive difficulty in setting up this indicator and of the too long times in issuing the certification.
The first novelty therefore introduced by the pre-completed 2020 ISEE INPS is certainly that ofreset of times. Putting all the data together is much simpler than the traditional model and, at the same time, the feedback from the bodies in charge is almost immediate. So goodbye to the long queues at the CAF or to the biblical waiting times to receive feedback on your economic position certified by the ISEE which, as we saw in the article a few days ago, is essential to have access to a whole series of concessions (but also, trivially, to pay certain taxes such as university fees).
Secondly, in order to obtain the pre-filled ISEE, it is it is necessary to present the Single Substitute Declaration. However, this too is available already pre-filled as the Revenue Agency possesses the data relating to taxpayers’ incomes. The DSU already contains information on real estate and movable assets, personal income tax income and any rental fees. All of this provides a huge advantage as it allows you to drastically reduce the compilation time of the DSU.
The key word is therefore “time”, in relation to the time saving evidently guaranteed by the pre-filled INPS ISEE.
Advantages of a pre-filled ISEE
Having clarified the question of saving time, which represents both a novelty and an advantage at the same time, the latter can be summarized in three fundamental points:
- obtain the ISEE certificate in short times, precisely because certain passages are skipped and one basically fishes from a series of data already in the possession of the Revenue Agency;
- avoid reports of irregularities, discrepancies or omissions given that what is already known to INPS and the Revenue Agency is simply confirmed. This is a significant advantage, which allows the taxpayer to virtually reduce any disputes on their ISEE to zero;
- avoid searching for documentation relating to income or balance sheet data which, as is well known, is not always easily recoverable, especially in the face of particular situations within families.
The data pre-filled by INPS
In the procedure for requesting the Single Substitute Declaration, as we have already clarified at the beginning, there are a series of data that are automatically loaded from the INPS archives. These are, as clarified by the same body:
- Rent of the house (second section of part B);
- Movable and real estate assets (FC2 and FC3 frameworks);
- Income and some types of expenses declared to the Revenue Agency (sections II and III of part FC8);
- Services provided by INPS exempt for tax purposes (section III of part FC8).
How to apply for a pre-filled ISEE
Having clarified these aspects, let’s understand together what is the procedure to follow in order to obtain the pre-filled INPS 2020 ISEE. As we will see, this is a process that is basically divided into two phases, which is however important to carry out in the correct order. After all, we are talking about a novelty introduced this year and which will certainly be refined over time.
Phase one
To request your ISEE declaration you must go on the INPS website in the appropriate section. At this point you need to log in with your credentials. It is possible to access the pre-filled declaration through the use of the following digital authentication systems:
- Personal Pin;
- Pin the Revenue Agency;
- SPID credentials (Public Digital Identity System);
- National Service Card (CNS);
- Electronic Identity Card (CIE).
Phase two
At this point it is necessary to fill in an online form on the INPS website to self-declare the personal data of the family unit. It is also necessary to enter data relating to the house, the possession of cars, motorcycles and boats, any conditions of disability or non self-sufficiency of family members, data on income, any debts for mortgage, amount of checks paid to spouse or children and any other data not available in the administrative archives.
Subsequently, the data (of the family members) is transmitted by INPS to the Revenue Agency. The latter carries out the checks and, if they are positive, returns the data to the INPS itself to pre-fill the DSU. The citizen therefore receives an e-mail notifying that the DSU has been processed. The status of the latter can be checked at any time on the appropriate portal.
What is DSU and what is it for
The DSU (Single Substitute Declaration) is a document that contains all information on income of the entire family nucleus, from movable to real estate assets. It allows you to have access to a series of benefits, social benefits and forms of income support that the Italian state recognizes for families and individuals who are most in need of financial support. It can basically be of three types:
- the most used type useful for requesting the ordinary ISEE is the DSU mini;
- the full DSU, necessary for services relating to the right to university study;
- the current ISEE DSU, a supplementary DSU in the event of a change in the economic situation of the family unit.
In essence, the Single Substitutive Declaration used to apply for the Equivalent Economic Situation Indicator (ISEE), which in turn becomes necessary to verify the income requirements in order to be able to access concessions and benefits such as Baby Bonus, total or partial exemption from university fees, the Basic income, the Electric bonus and / or that for the gas, just to give some examples.
The feedback data relating to income
One of the main difficulties encountered concerns the correct insertion of the feedback data relating to income. It is important to remember that, for each adult member present in the family unit (excluding the declarant), it is necessary to identify whether or not he presented a tax return in the previous year:
- just cross the option “no declaration” if you have not presented it;
- if you have submitted form 730, you must indicate the amount (positive or negative preceded by a plus or minus sign) shown in the line difference (form 730-3).
- in the case in which the model of personal income has been presented, it is necessary to indicate the amount (positive or negative preceded by a plus or minus sign) shown in the difference line of part RN of the model.
The feedback data relating to the assets
Subsequently it is necessary to deal with the feedback data relating to the assets. In this case, for each adult member present in the family unit (excluding the declarant) it is necessary to indicate whether the movable assets owned as of 31 December of the previous year is lower or higher than 10,000 euros:
- in the event that the subject had no assets, just tick the appropriate box;
- in the case of assets of less than 10,000 euros, the appropriate box must be crossed
- with assets equal to or greater than 10,000 euros, it is necessary to choose one of two options: the value of one of the accounting balances at 31 December of one of the deposits and bank and postal current accounts referred to in Part FC2, section I of the DSU; the value of one of the other forms of movable assets referred to in Part FC2, section II.
The data of delegation
The acquisition of this data guarantees that the declarant has actually been delegated by the adult component to view their pre-filled data. The documents in this case are:
- self-declaration of having acquired the proxy of each adult member;
- health card number;
- Expiration date.
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