The deductible on the first home increases, new increases for children and mandatory pre-filled DSU. But there are also automatic checks on assets, accounts and fictitious residences. News for families
The lighter first house, the modified equivalence scale, more controls and tightening on cryptocurrencies. The ISEE, which expires for everyone as always on December 31st, changes with the new year. The Budget law in fact redesigns the indicator of the economic situation. Result? According to official estimates, for many it will mean wider access to social bonuses or slightly higher amounts, alongside much more rigorous transparency. No strategic changes of residence or stopping undeclared cars and boats, for example to lower the ISEE. Therefore more benefits for those who correctly meet the requirements, but zero tolerance towards omissions and untruthful declarations.
Isee 2026: higher deductible on the first home and increases with the number of children
The most significant innovation concerns the home, which has always been one of the most penalizing elements in the ISEE calculation. From 2026 the deductible that excludes the first home from real estate assets will rise from 52,500 euros to 91,500 euros. For those who live in the capital municipalities of metropolitan cities the ceiling increases, reaching up to 120 thousand euros and can go up to 200 thousand euros for large urban areas with high real estate values. Added to this is a significant correction for families with children: the deductible increases by 2500 euros for each cohabiting child after the first. The increase so far only started from the second child onwards. The equivalence scales then changei.e. the coefficients with which the ISEE is modulated based on the number of the family unit. From 2026, an increase of 0.1 is expected for families with two children, 0.25 for three children, 0.40 for four and 0.55 for at least five. Increases that will directly impact access to and the amount of some key benefits, such as the single allowance, the inclusion allowance and the nursery bonus.
Cryptocurrencies, remittances abroad and cross-checks: news for ISEE 2026
There is a change on the control issue, where the tightening is evident. The Budget Law explicitly clarifies that in movable assets Investments in cryptocurrencies, currency deposits held abroad and so-called “substantial money remittances” must also be indicated. The strengthening of controls passes above all through the cross-referencing of databases. From 2026, INPS will be able to automatically access the public automotive register, verifying in real time the ownership of cars, motorbikes and boats, regardless of what is declared in the DSU. At the same time, the data on family units will be compared with those of the national registry of the resident population, to identify fake changes of residence or artificially “unpacked” households with the aim of lowering the ISEE.
Mandatory pre-filled DSU and bonus: who earns with the new rules
The way in which the ISEE is presented also changes. From 1 January 2026, the pre-compiled DSU becomes the ordinary way, even for those who turn to Caf and professionals. Data on current accounts, investments and movable assets will be entered automatically by the INPS system in collaboration with the Revenue Agency, the Ministry of the Interior, the ACI, the National Registry and Pra. The citizen will be able to accept or modify the declaration, but the room for error, voluntary or otherwise, will be drastically reduced.
The ISEE 2026 will therefore be different and according to the technical report to the Maneuver, the impact will be anything but marginal. For the inclusion allowance, an increase of just over 2% of declarations below the threshold of 10,140 euros is estimated, equal to approximately 14,000 more families. For training and work support, the new beneficiaries would be around 2,300. The estimated average effect on the single allowance is an increase of approximately 10 euros per month for the nuclei affected by the new rules. For the nursery bonus, approximately 12 thousand more beneficiaries are expected than in the past, while the newborn bonus could involve approximately 3,200 more families.
