Single and universal check: how it is calculated and distributed. What to do in case of ISEE certificates containing omissions or discrepancies. Here are the new demand management policies


By John

The monthly amount ofUnique and universal check is attributed on the basis of the equivalent economic situation indicator (ISEE) of the family unit benefiting from the benefit, according to table 1 attached to the legislative decree 29 December 2021, n. 230, as adjusted to the changes in the cost of living index (see, most recently, Annex no. 1 of circular no. 41/2023).

In the presence of minor children, INPS takes into account the indicator calculated pursuant to article 7 of the DPCM December 5, 2013, n. 159 (ISEE minors), and pursuant to article 9 of the same decree (ISEE current minors). For adult children, the reference is to the ISEE referred to in articles 2 to 5 of the DPCM n. 159/2013 (ordinary ISEE) and in article 9 of the same decree (current ordinary ISEE).

2. ISEE with omissions/discrepancies

The application for a single and universal check is processed and paid by INPS on the basis of the ISEE certificate, even if it contains omissions/discrepancies (so-called ISEE discrepancies), relating to the data on the movable assets and/or the income data declared. In fact, the requesting subject can make use of the certification relating to the declaration containing the omissions or discrepancies found since, pursuant to article 11, paragraph 5, of the aforementioned DPCM, this declaration is valid for the purpose of providing the service, without prejudice to the right of the supplying entities to request suitable documentation capable of demonstrating the completeness and truthfulness of the data indicated in the declaration.

The user can rectify the situation in one of the following ways:

– submit a new Single Substitute Declaration (DSU), without discrepancies;

– request the intermediary CAF to rectify the DSU that was previously sent by the same, with retroactive effect, only if the CAF has committed a material error;

– submit to the territorially competent INPS structure suitable documentation to demonstrate the completeness and truthfulness of the ISEE, relating to the member of the household to whom the omissions/discrepancies shown in the certificate detail table refer. With regard to the movable assets, you may present supporting documentation, such as:

  • the documentation of the financial intermediary (for example, account statement, etc.) which proves the correctness of the balances and stocks of the financial reports indicated in the DSU;
  • the complaint presented to the competent Authority in which it is clear that the financial report omitted in the DSU was opened without the knowledge of the owner of the report;
  • the documentation issued by the financial intermediary certifying the closure of the financial relationship omitted in the DSU (for example, closed current account, sale of securities, etc.) in the years preceding the reference year of the balance sheet data shown in the DSU with omissions/discrepancies ( for example, for a DSU filed in January 2023, the omitted report must be closed before 2021; in fact, even one day of possession in 2021 implies that the report must be declared);
  • the documentation issued by the financial intermediary certifying the effective absence of the omitted financial report in the DSU, resulting in the archives of the Revenue Agency due to an error by the intermediary himself;
  • the documentation issued both by the credit institution and by the asset management company, which substantially shows the consistency of the same movable assets;

or, with reference to the omitted/non-compliant income:

  • the documentation issued by the Revenue Agency certifying that the omission/discrepancy reported in the ISEE certificate is no longer valid (for example, the employer has communicated an incorrect Single Certification to the Revenue Agency) and, therefore, the value already declared in Framework FC8, section II, of the DSU is correct.

3. New management of ISEE certificates containing omissions/discrepancies

Starting from September 2023, the presence of omissions/discrepancies in the ISEE certificate will result in the attribution of the minimum amounts envisaged by article 4, paragraphs 1 to 8, of legislative decree no. 230/2021.

The INPS, using the contacts in the Single Contact Archive (PEC/SMS/e-mail), notifies the user by sending a specific communication, with which the presence of the omission is signaled and/ o discrepancy of the ISEE to be regularized with one of the methods indicated above.

In case of presentation of a new DSU without discrepancies, the ISEE regularization by the user can take place within the term of validity of the same DSU from which the omissions and/or discrepancies derive (31 December of the year of presentation of the DSU).

In this case, the amount of the single and universal check due will be commensurate with the value of the ISEE indicator calculated on the basis of the DSU without discrepancies and any supplements to the check due will be paid with regard to the monthly salaries paid at least on the basis of the previous ISEE containing omissions/discrepancies.

Similarly, even in cases where the citizen exhibits appropriate documentation proving the regularity of the ISEE, validated by the territorially competent INPS structure, or presents an ISEE correcting the previous one, any supplements due for the previous months paid at a minimum will be paid.