Overview
- INPS confirms the new ISEE calculation has been in force since January 1, 2026, with DSU filed from that date processed under the revised rules.
- Benefit applications that would have been rejected under the ordinary 2026 ISEE are being suspended and automatically re‑examined using the more favorable indicator without additional steps for applicants.
- For January and February 2026, Assegno unico payments continue to be based on the ISEE valid on December 31, 2025 to ensure continuity.
- The reform raises the primary residence exemption to €91,500 nationally and €120,000 in metropolitan capitals, adds €2,500 for each child after the first, and strengthens equivalence-scale increments reported for larger families.
- For precompiled DSU, government and postal savings instruments remain automatically excluded from financial assets up to €50,000 per household, while in self-declared DSU the exclusion must be applied by the declarant.