Single Substitute Declaration / DSU

Personal Update.
This article also includes notes on my return from AIRE with spouse and daughter residing abroad. It is a process that I am currently carrying out: the personal section may be updated based on developments (required documents, family unit framework, timelines). The “general” sections should remain valid.

What is it and what is it for

The DSU – Unique Substitutive Declaration is the form used to self-declare:

• the composition of the family unit;

• the incomes and the assets (movable and immovable property) of the members;

• any special situations (disabilities, rent allowance, etc.).

Based on the DSU, the INPS calculates the ISEE, necessary for social card, bonuses, rate and service benefits, rankings, reduced fees, etc.
The DSU is valid until December 31 of the year in which it is submitted.

How and where to submit it

You have three options:

1. Online independently on the INPS portal (pre-filled DSU/ISEE) with SPID/CIE/CNS.

2. CAF (Tax Assistance Center): often the ISEE is free through agreements; always ask first.

3. Patronage/Syndicate: useful if family unit checks, foreign documents, or delicate conditions (disability, appeals, etc.) are needed.

Tip: if you use “intermediary” portals, verify who the partner CAF is that will sign the application and take responsibility (conformity stamp, receipts).

Documents required (in general)

Census

• Document and tax code of all members.

• Civil registry residence (family status/ANPR if required).

Incomes (reference tax year for the current year's ISEE)

• CU/730/Incomes PF (if applicable).

• Possible foreign incomes (salaries/pensions/other).

Mobile assets (as of December 31 of the reference year)

• Balance and average balance of accounts (Italy/abroad), deposits, IBAN cards, securities/funds, financial policies.

Real estate assets (as of December 31 of the reference year)

• Extracts/documents for properties in Italy.

• Valuation/documentation for properties abroad (according to local rules).

Other situations

• Lease contract registered (annual rent).

• Disability/impairment: reports or certifications useful for increases.

Note: for foreign documents, many CAFs require certified translation (and sometimes apostille). Ask first before translating to avoid unnecessary costs.

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Return from AIRE with spouse and daughter abroad (in general)

This is the “type” part for those returning to Italy who have spouse/children remaining abroad. It does not fall into the exceptions point by point, but helps to set the path.

1) ISEE Family Unit: General Principle
The unit is defined with specific rules (does not always coincide with the “family status”). In general:

• The spouses, even with different residences, tend to return into the same unit;

• For children, residence/cohabitation, age and other factors (e.g. dependents, maintenance) count.
  Since exceptions are numerous (legal/judicial separation, orders, abandonment, etc.), it is prudent to validate the household with the CAF/Patronato before submitting the DSU.

2) Foreign data and documents
If the spouse and/or children remain abroad and are included in the household for ISEE purposes, usually the following are needed:

• Foreign incomes of the reference year;

• Assets (accounts, titles, real estate) as of 12/31 of the reference year;

• Possible certified translations and, if required, apostilles.
  If a component does not fall within the core (because an exception applies), the documentation might not be necessary.

3) Demographic updates and coordination with INPS
After returning:

• ensure that the demographic residence in Italy is updated;

• check that INPS correctly records the status (useful if you need to submit DSU/ISEE and related applications).

4) Two ready scenarios
To avoid delays, bring to the CAF two minimum sets of documents:

• Scenario A: spouse/daughter included in the household (foreign documents ready);

• Scenario B: spouse/daughter excluded (only you).
  The CAF will apply the correct rule to your case.

5) Disability and updates
If disability assessments are ongoing, keep receipts/minutes: they may affect allowances or a possible current ISEE if conditions change during the year.

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Recommended steps (simplified flow)

1. Book an appointment at the CAF/Patronato in your area.

2. Ask first: foreign documents required, format, and whether translations/apostilles are needed.

3. Bring two scenarios (inclusion/exclusion of spouse/daughter) to correctly define the ISEE household.

4. Submit the DSU, collect the receipt, and then the ISEE Certificate.

5. Use the ISEE for social card and other benefits.

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Quick FAQs

• Can I complete the DSU on my own? Yes, via the INPS portal with SPID/CIE. With foreign documents, it's advisable to use the CAF.

• How long is the DSU valid? Until December 31 of the year it was submitted.

• If conditions change (e.g., recognized disability, loss of income)? Evaluate with the CAF the current ISEE or an update.