Clarifications are expected in the next Inps circular. It should be borne in mind that the dependent children, by virtue of Article 1, paragraph 2, of Legislative Decree 230/2021 on the single aid (published in BOE 309 of 30 December 2021), are understood to be those who they are part of the family unit indicated in the final Isee. .
8 – Residents abroad
I am a resident of San Marino, I receive income in Italy where I file the return and I receive the deductions of my two dependent children. Can I apply for the single check or not, as I am not a resident of Italy?
Clarifications are expected in the next INPS circular. The decree establishing the single subsidy, however, seems to exclude applicants who do not reside in Italy at the time of application and who have not been (or have not been) resident in Italy for at least two years, even on a non-continuous basis (as an alternative to the latter requirement, the law provides that the applicant must hold a fixed-term or indefinite employment contract of at least six months).
9 – Two incomes from work
Does the increase in the single allowance for income from work of both parents apply even if you are a single parent (for example, a widower or with an unrecognized child)? What if one of the parents receives Naspi and the other is a worker? What happens if one of the parents has a VAT number and the other is a worker?
The increase does not apply in the case of a single-parent parent with income from work. However, it is necessary to wait for the INPS circular to clarify whether the right to the increase can be automatically recognized even in these cases or when one of the two parents is a recipient of Naspi. Currently, the term “income from work” means self-employed income, income from others and the like, and business income, according to the different articles of the Tuir that provide for and regulate them. It should be noted that, based on Legislative Decree 230/2021, the increase is due only in the case of Isee of less than 4 thousand euros, therefore not to everyone, as it would seem by the application model.
10 – Large families
We have four children, one of whom is over 21 years old. Are we entitled to the € 100 surcharge provided for large families in individual aid?
Yes, although the increase is not expected from the information gathered by the single check simulator published online on the INPS website. By law, in fact, from 2022 onwards, an increase in the flat rate is recognized for families with four or more children, equal to 100 euros per month per unit.
11 – The current ISEE
Can someone who has had a major income change in 2021 file a current ISEE? And how often will you have to resubmit it?
Yes, the application may be accompanied by the current ISEE, which photographs a situation of income and assets of the nucleus closest to those recorded in the ordinary ISEE (which includes income and assets of two years before: based on ISEE 2022). on income and assets for 2020). In the event of a change in income, the current ISEE is valid for six months. In the event of a change in assets, the current ISEE can be presented from April of each year and is valid until 31 December of the same year.
12 – The family unit
Who should be included in the family unit for the purposes of ISEE 2022 valid for the single allowance? Should the divorced mother’s new partner be included? Should other family members (uncle, grandparents) who live with the child be included? Should a married father who does not live with the child be included?
To apply for the sole subsidy, in the presence of minor children, the minor Isee must be submitted (article 7 of Dpcm 159/2013). This indicator differs from the ordinary ISEE only in the case of single parents who do not live with each other: in the event that the non-cohabiting parent does not contribute by paying a maintenance allowance (the amount of which has been of declaring in the Isee), their income and assets are recognized in the indicator as “attracted component” or “additional component” (see section 7 of INPS circular 171/2014). For older children, on the other hand, reference is made to the ordinary ISEE (articles 2 to 5 of Dpcm 159/2013) and adults with a residence other than that of their parents form their own nucleus only if they are no longer dependent. . for the Irpef or if he is 26 years of age or older. In general, however, the ISEE refers to the family register that results from the family situation in the municipality. Therefore, if there is an uncle or grandparent in the nucleus living with the child, the nucleus must also be indicated for Isee purposes.
13 – Heritage
In 2021 we bought a house and a car. Should these two be declared in ISEE 2022 or not?
No. The properties to be indicated in the ISEE 2022 are those owned on 31 December of the second previous calendar year (2020). However, if the dwelling is the dwelling of the nucleus, it must be indicated in the corresponding part of the Dsu, if it is owned at the time of filing.
14 – Sub 21 Neet
I have a dependent adult child who does not work and does not study. I seem to have understood that I am not entitled to the one-time allowance, but am I still entitled to deductions for dependent children?
No, deductions for dependent children remain in effect only for those over 21 years of age. And to have the sole attribution, the adult child must be under 21 years old and at least one of these requirements:
1) attendance at a school or vocational training course or undergraduate course;
2) Carry out internships or work and have a total income of less than 8,000 euros per year;
3) discharge as unemployed and job search in public employment services;
4) the performance of the universal public function.
15 – Anf
To have the increase for families with Isee of up to 25 thousand euros, who received aid to the family unit, it must be declared that the Isee is below this threshold and that you have received the Anf in 2021. But what if now, with the application, you would not like to present the ISEE for 2022? And if I submit it later, should a new application be submitted or can the one already submitted be modified?
Without the presentation of the ISEE, it would not be possible to mark in the application for a single bonus the application for the increase provided for in Article 5 of Legislative Decree 230/2021, aimed precisely at families with ISEE of up to 25 thousand euros. If the ISEE were submitted at a later time, it would probably only be possible to modify the application already submitted for the minors themselves.