From the end of July the requirement of two years of residence in Italy will be stopped. The allowance is also valid for fiscally dependent children who live in another European Union country: what changes, who can apply and the new requirements
New rules and a wider audience for the Single and Universal Allowance. From the end of July 2026, the support measure for families with dependent children becomes more “inclusive”: it is no longer necessary to have lived in Italy for at least two years before being able to access the benefit and the contribution can also be requested for children who reside in another European Union country.
Why the rules on the Single and Universal Allowance change: the EU infringement procedure
Until a few months ago, to obtain the Single Allowance it was necessary to demonstrate residence in Italy for at least two years, or an employment contract of at least six months. A requirement that the European Commission considered discriminatory towards EU citizens who travel for work within the Union, so much so that it opened an infringement procedure against Italy. This is why the rules have changed, with new practical indications for those who must apply
The two big news: farewell to two years and allowance for children abroad
There are two most important innovations and, together, they produce the same effect: broadening the range of those who can count on the Single Allowance. The first concerns time. Until yesterday, those who moved to Italy had to take into account a wait: two years of residence in the country, or an employment contract of at least six months, before being able to even submit an application. That constraint has now been cancelled. For non-resident workers, in particular, the allowance becomes accessible for the entire period in which actual residence, domicile or work activity carried out in Italy can be demonstrated. Provided, of course, that the applicant is regularly subject to the payment of income tax in our country. The second innovation, perhaps the one with the most immediate impact for families, concerns space. From today it no longer matters only where the children live, but whether they are fiscally dependent according to Italian rules. Until recently, in fact, to be considered beneficiaries, children had to reside in Italy and return to the family unit for ISEE purposes. This passage falls: the Single and Universal Allowance is now also available to children who live in another European Union country, provided they are fiscally dependent according to Italian legislation. The ISEE remains the parameter that determines the amount of the benefit, but the right to recognition also extends to these families “divided” between two member states. Be careful though: the opening is valid only within the European Union. If the fiscally dependent children live in a non-EU country, the situation remains the same as before, and the allowance continues to be waived.
Who can apply to INPS for the Single Allowance: the updated requirements for 2026
With the new rules, the range of those who can request the Single Allowance from INPS is therefore expanding. First of all, Italian citizens and those of another member state of the European Union, as well as their family members, have the right to do so. But the audience is also open to non-EU citizens, provided they possess very specific residence permits: the EU permit for long-term residents, the single work permit (if the work activity exceeds six months) or the residence permit for research reasons, also in this case only if the authorized stay exceeds six months. However, a common condition applies to all these categories: those who apply must be subject to paying income tax in Italy. It is not necessary to have actually paid the tax, as long as it is “theoretically due”, calculated gross of deductions and deductible charges. Translated into practice: even those who find themselves in a condition of tax exemption or exclusion do not lose the right to the allowance, because what matters is the theoretical existence of the obligation, not the concrete payment. As for children, the rules change depending on age. For i minor children it is enough to demonstrate that they are tax dependent according to Italian legislation, regardless of the EU country of residence. For i adult children (up to 21 years), in addition to the tax burden, one of the conditions already provided for Italian citizens is required, such as attending a course of study or training, carrying out an internship or a job with an annual income not exceeding 8 thousand euros, being unemployed with an active job search, or universal civil service. For i children with disabilitiesHowever, there is no age limit nor do the additional conditions required for adults apply.
Non-resident workers: how differential integration and annual demand works
Separate discussion for those who work in Italy without permanently residing there. For them, employed or self-employed, access to the Allowance requires regular registration in the Italian social security system, regular contributions and a valid residence permit. The subsidy, however, is never “full”: it only covers the period of actual work carried out in Italy. Then there is a mechanism, provided for by European rules, that comes into play when the family has ties to more than one EU countryfor example a worker who lives abroad with their children but works in Italy. To avoid the same support being paid twice by two different States, the legislation identifies only one “priority” country, i.e. the one that must pay the allowance first according to its own rules. The criterion is simple: you look first at the workplace; if this is not enough to establish priority, we look at where the children live. If Italy is the priority country, it pays the Single Allowance in full, according to its own rules. If, however, another EU State is the priority, INPS no longer pays the full amount, but only adifferential integration: the difference between what would be due according to Italian rules and what has already been paid by the priority country. Finally there is one procedural difference: residents maintain the Allowance from year to year without doing anything, except for changes in the family situation; non-residents, however, must renew their application every yearstarting from March 1st, to allow INPS to verify that the requirements are still all in order.
