Economic Situation Statement
/ What is this form?
The ISEE (Indicatore della Situazione Economica Equivalente) is Italy's standardized measure of a household's economic situation, combining income, assets, and household size into a single indicator. It is required to access a vast range of means-tested public services and benefits, including: the Assegno Unico per i figli (child allowance), nursery (asilo nido) bonuses, university fee reductions, social housing, and reductions on utility bills.
The ISEE is calculated from the DSU (Dichiarazione Sostitutiva Unica), a self-declaration of all household income and assets for the previous year. The DSU can be submitted at a CAF (Centro di Assistenza Fiscale — a free tax assistance centre) or directly online through the INPS portal with SPID authentication.
The ISEE is valid for the entire calendar year (January to December). For certain benefits — such as the university ISEE or nursery ISEE — special variants of the calculation apply. It must be renewed every year, and failing to do so means losing access to means-tested benefits.
/ Who needs this form?
/ What you need before you start
/ Step-by-step guide
/ Key fields explained
| Field | What to enter | Common mistake |
|---|---|---|
| Nucleo familiare (Household) | All persons registered at the same address (residenza anagrafica), plus fiscally dependent family members living elsewhere. | Not including family members who are fiscally dependent but live at a different address (e.g. children at university). |
| Redditi (Income) | All income for the previous year: employment, self-employment, pension, rental, capital gains. The pre-filled DSU pulls data from INPS and Agenzia delle Entrate automatically. | Forgetting to declare rental income (canoni di locazione) or financial income (rendite finanziarie). |
| Patrimonio mobiliare (Financial assets) | Total value of all bank accounts, saving accounts, stocks, and bonds as of December 31. | Declaring the average annual balance instead of the balance on December 31 specifically. |
| Patrimonio immobiliare (Real estate) | Cadastral value (valore catastale) of all properties owned, including shares of inherited property. | Using the market value of the property instead of the cadastral value (rendita catastale × coefficient). |
| Veicoli (Vehicles) | All motor vehicles registered in your name as of December 31. | Forgetting to declare a second car or a boat — all registered vehicles must be declared. |
/ Common mistakes to avoid
/ Frequently asked questions
The ISEE is required for dozens of Italian social benefits and services, including: the Assegno Unico for children, university fee reductions, nursery bonuses, social housing applications, utility bill reductions, and many local municipality services.
You can submit the DSU for free at a CAF office (Centro di Assistenza Fiscale), at an INPS branch, or independently online at the INPS portal if you have SPID or CIE digital identity credentials.
The pre-filled ISEE (ISEE precompilato) is an online service by INPS that automatically populates income and asset data from the tax authority and other government databases, reducing the need to gather documents manually.
The ISEE is valid from the date of submission until December 31 of the same year. If your economic situation improves significantly during the year, you are required to submit a new DSU.
Yes. The ISEE calculation includes the cadastral value of all real estate you own (including land and any share of inherited property), minus the value of your main residence (with a cap).