How to obtain the pre-filled DSU and claim the ISEE

The user then obtains a registered DSU submission receipt, but not the calculated ISEE.

In fact, to complete the DSU and obtain the ISEE, it is necessary to:

• send the self-declared data to the ISEE Information System;
• receive authorisation to pre-fill from all the adult members of the household through access to the ISEE Information System with the access credentials (SPID, CIE or CNS).

The Revenue Agency then sends the pre-filled data in its possession to INPS.

If, on the other hand, the declarant chooses to insert the financial elements, the ISEE Information System requests the outcome of the check on the financial elements from the Revenue Agency.

Only if this check is positive for all members will the Revenue Agency send the pre-filled data to INPS.

This pre-filled data must then be accepted or modified by the declarant who, in addition, must indicate the additional data of the component sheet that continue to be self-declared.

Only at the end of these activities is the ISEE calculated and made available.

Authorisation to pre-fill the data or financial elements

Since August 2022, it has been possible to authorise the pre-filling of the data of the adult members of the family unit with their login details (SPID, CIE or CNS).

This new way of pre-filling the ISEE greatly simplifies the process of issuing the ISEE (see message no. 3041 of 2 August 2022).

As an alternative to the authorisation to pre-fill the data, the declarant can provide financial elements for each adult member of the household.

In particular, the declarant must provide for each adult member (message no. 96 of 13 January 2020):

• an income statement;
• a statement of financial asset.

Both refer to the second calendar year prior to the submission of the DSU (for example, in 2023 the year of reference is 2021).

Pre-filled information

The pre-filled data are as follows:

• income and any type of expense ordinarily declared to the Revenue Agency (inserted in sections II and III of box FC8);
• social security payments from INPS (section III of box FC8);
• financial assets held in Italy (box FC2) excluding stakes in unlisted companies  and in non-limited share companies, other financial instruments and records, value of financial assets for the individual companies;
• property assets held in Italy limited to buildings (box FC3);
• rent paid for dwelling house (second section of box B).

Self-declared data after pre-filling

The user must self-declare, after pre-filling, some data required in the panels of the component sheet, namely:

• component data (box FC1);
• income and special treatment (box FC4);
• regular payments to spouses and children (box FC5);
• vehicles and other durable goods (box FC6);
• disability and lack of independence (box FC7);
• financial assets held abroad (box FC2);
• financial assets held abroad and relating to those in Italy, stakes unlisted companies  and in non- limited share  companies, other financial instruments and records, value of financial assets for the individual companies (box FC2);
• property assets held abroad, agricultural or building land, sum of remaining mortgage and indication of dwelling (box FC3);
• total income (box FC8 section II) in relation to cases of:
• exemption from filing a tax return and absence of Certification of the withholding agent;
• suspension of tax obligations due to exceptional circumstances.

Pre-uploaded data

Data contained in the following boxes can be pre-uploaded:

• family composition (box A, table and box FC1);
• dwelling (first section of box B);
• regular payments to spouses and children (box FC5);
• vehicles and other durable goods (box FC6);
• disability and lack of independence (box FC7).

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