The Italian Social Security Institute (INPS) has provided guidelines regarding changes to the ISEE regulation, following the issuance of D.P.C.M. no. 13/2025. It highlights that government bonds, postal savings bonds, including those transferred to the State, and postal savings books have been excluded from the determination of the ISEE value within the overall limit of 50,000 euros (Article 5, Paragraph 4-bis of the ISEE Regulation).
From 3rd April 2025, it will be possible to either not indicate or reduce in the FC2 framework of the DSU Mini or Integral Form, the value of these state bonds, postal savings bonds, and postal savings books up to a total value of 50,000 euros per family unit for belongings reported up to December 31st of the year prior to the DSU submission. The same applies for the current DSU in the S5 framework of Model MS regarding property owned up to December 31st of the year preceding the DSU submission. The value of the aforementioned assets exceeding a total value of 50,000 euros per family unit must be reported in the above frameworks.
For pre-filled DSUs, it is the declarant’s responsibility to eliminate or reduce the value of the pre-filled financial reports by the Revenue Agency for the above-mentioned types of relationships up to a maximum total value of 50,000 euros per family unit.
The INPS also reports that the new forms and related compilation instructions are available on the Institute’s website www.inps.it at the service “ISEE Portale Unico”, section “Information” > “Forms and Models”.
Finally, citizens who have already submitted the DSU for the ISEE attestation from January 1, 2025 and wish to use the provisions of Article 5, paragraph 4-bis of the ISEE Regulation must submit a new DSU.
