To calculate the ISEE it is necessary to indicate the house owned in the DSU. Let’s see what the framework in which to report the correct value is.
The Equivalent Economic Situation Indicator determines the income and asset value of a family to then be used to request bonuses and benefits. Among the data to be included is also the house owned.
We need to hurry with filling out the Single Self-Declaration. The ISEE must be calculated as early as January or at least by the end of February so as not to miss out on important benefits for much of the year. Let’s take the case of the Single Allowance. Anyone who has not calculated the ISEE value by February 29th will have received the lowest amount payable from March onwards despite having directed towards higher sums. Now you have until June 30th to receive the arrears, from July 1st they will be lost.
The citizen can fill in the DSU autonomously by accessing the INPS portal with your digital credentials. Here you will find the pre-compiled form with data already entered to be verified before proceeding with the forwarding. At the moment we remind you that Government Bonds and Interest-bearing Certificates still need to be indicated, we are still waiting for the Implementation Decree which will eliminate them from the ISEE calculation. Also pay attention to your home ownership.
Where to enter the value of the home owned in the DSU for the ISEE calculation
In form MB.1 part B of the Single Self-Declaration, ownership of a property must be indicated Property. In module Fc.1 within Fc3 called “real estate assets”, it will then be necessary to enter the share owned as a percentage (for example 50% if divided between spouses).
The value for IMU purposes is indicated only for the share due. On 200 thousand euros, for example, the spouse with a 50% share will have to indicate 100 thousand euros while the other half will have to be declared by the partner.
The real rights of enjoyment held on real estate are included in real estate assets. We are talking about usufruct, housing, use, emphyteusis while excluding bare ownership and personal rights of enjoyment such as, for example, free loan for use. But how much is the house worth for ISEE purposes?
First of all, we specify that in the 2024 DSU the value of the individual real estate assets owned by the declarant as of 31 December 2023 is indicated regardless of the period of possession of the asset itself. Families residing in home ownership must know that the value of the house net of the remaining mortgage it is not relevant for the calculation of real estate assets if less than 52,500 euros plus 2,500 euros for each cohabiting child after the second.
