The changes to the ISEE calculation system introduced with the latest budget law come into force, which above all revise the legislation on first homes by raising the exemption threshold.
The deductible relating to the home for ISEE purposes is set at 91,500 euros, with the exception of families whose home is located in the capital municipality of one of the metropolitan cities (Bari, Bologna, Cagliari, Catania, Florence, Genoa, Messina, Milan, Naples, Palermo, Reggio Calabria, Rome, Sassari, Turin and Venice) for which it rises up to 120,000 euros.
Furthermore, for families, the increase in the deductible of 2,500 euros for each cohabiting child is applied to each child following the first; the increases in the equivalence scale are redetermined: 0.10 in the case of families with two children; 0.25 with three children; 0.40 with four children; 0.55 with at least five children.
With a specific circular, the INPS has modified the procedures to allow the calculation, starting from 1 January 2026, of the ISEE for specific family benefits.