ISEE submission and required documentation

To apply, you must be in possession of the ISEE 2026 attestation for subsidized benefits for the right to education which is calculated based on the composition of the household, income and assets owned.

The ISEE 2026 attestation for subsidized benefits for the right to education at higher education must contain the INPS protocol number (ex. INPS-ISEE-2026-XXXXXXXXX-00) and must be signed by 5 p.m. on November 4, 2026.

No:

• Certifications of ORDINARY ISEE not applicable to subsidized benefits for higher education right to education.
• attestations of ISEE Parificato

To obtain the ISEE statement you can apply to INPS, the CAF (Tax Assistance Center) or the municipality or you can use the pre-filled ISEE that can be requested on the INPS website Portale Unico ISEE directly or through Tax Assistance Centers (CAFs).

For all information related to ISEE we invite you to consult the Guide to ISEE 2026.

WARNING! Obtaining the new ISEE statement for subsidized benefits for the right to education at higher education may take up to 15 days. Therefore, we advise you to take action in advance to apply for it.

International students, whose household resides and receives income and/or has assets exclusively in Italy, submit the application in the same manner as Italian students.
 

Regarding the household:

1. in the presence of cohabiting parents with the person who applies, the calculation of ISEE for benefits for the right to education at university coincides as a rule with the ORDINARY ISEE; in this case, the ISEE statement must specify that it applies to subsidized benefits for the right to education at university in favor of the person concerned who applies for it;

2. In the presence of parents not living together with the applicant, the applicant is part of the parents' household, unless both of the following requirements are met:

a) residence outside the housing unit of the family of origin, for at least two years from the date of submission of the Single Substitute Declaration, in housing not owned by one of its members;

b) income of the student, from employment or assimilated work and/or self-employment, tax declared, for at least two years, not less than 9.000.00 euros per year.

3. If the student/student is married, reference is made to the new household, only if he/she meets the residency requirements (lett. a) and where the threshold for the adequacy of income capacity (lett. b) is reached, taking into account also or only the income of the university student's spouse or cohabitant under de facto cohabitation (art. 1 paragraph 36 L. 76/2016) registered with the municipality of residence. In this case, for the assessment of the threshold of adequacy of income capacity, the income of the spouse or cohabitant of the previous two years may be taken into account, even if in the previous two years the student/student was not yet married or cohabiting under de facto cohabitation (Article 1 paragraph 36 L. 76/2016) registered with the municipality of residence.

4. Parents of the applicant student not cohabiting with each other, as a rule are part of the same household, with some exceptions:

a) Spouses who have different registered residence constitute separate households exclusively in the following cases: (a) when judicial separation has been pronounced or the approval of consensual separation has taken place in accordance with Article 711 of the Code of Civil Procedure, or when separation has been ordered in accordance with Article 126 of the Civil Code; (b) when the different residence is permitted as a result of the temporary and urgent measures referred to in Article 473 bis 22 of the Code of Civil Procedure; (c) when one of the spouses has been excluded from the parental authority over the children or the order of removal from the family residence has been adopted pursuant to Article 333 of the Civil Code; (d) when one of the cases referred to in Article 3 of Law No. 898, as amended, and an application for dissolution or termination of the civil effects of marriage (divorce) has been filed; e) when there is abandonment of the spouse, ascertained in court or by the public authority in charge of social work; f) when one of the spouses is included in the protection paths related to gender violence. The condition must be verifiable on the basis of an order of the competent authority.

Separated or divorced spouses are part of the same household, if they continue to reside in the same dwelling, even if they are authorized to reside in the same dwelling. They continue to be part of the same household even in the event that they reside in the same dwelling, but result in two separate family statuses. Therefore, in order for separated or divorced spouses to constitute two different households, it is necessary for them to have two different residences or for the case in (f) above to occur.

b) The parent not living in the household, not married to the other parent, who has recognized the child, shall be drawn into the child's household as an aggregate component, for the sole purpose of access to such benefits, unless one of the following cases occurs: (a) when the parent is found to be married to a person other than the other parent; (b) when the parent is found to have children with a person other than the other parent; (c) when the payment of periodic allowances intended for child support has been established by a court order; d) when there is exclusion from the parental authority over the children or the order of removal from the family residence has been adopted, pursuant to Article 333 of the Civil Code; e) when it is established in court or by the public authority in charge of social work that there is estrangement in terms of emotional and economic relations. In the cases referred to in (a) and (b), the ISEE is supplemented by an additional component, calculated on the basis of the economic situation of the noncohabiting parent, according to the modalities set forth in Annex 2, paragraph 2, an integral part of DPCM December 5, 2013, No. 159.

5. Only for the student/student enrolled in PhD programs, the household is formed exclusively by the applicant for benefits, his/her spouse, children under 18 years of age and children over 18 years of age, according to the rules set forth in paragraphs 2 to 5 of Article 3 of DPCM December 5, 2013, No. 159. In this case, the ISEE is calculated on the so-called restricted household and is reported in a special section of the ISEE Statement.

It is, however, without prejudice to the possibility for the applicant for benefits enrolled in PhD programs, to constitute the household according to the ordinary rules set forth in Article 3 of DPCM December 5, 2013, No. 159. In this case, reference is made to the ORDINARY ISEE of the Attestation.

Current ISEE

You can apply online using the current ISEE released on the basis of the ISEE 2026 Attestation valid for benefits for the right to education at higher education. Before you apply for the current ISEE calculation you must have already signed the ISEE 2026 statement valid for higher education right to education benefits.

Generally, the ISEE refers to income and assets for the second calendar year preceding the Dichiarazione Sostitutiva Unica (DSU), the key document required to obtain the ISEE.

In some exceptional situations, in the presence of significant changes in income or assets or as a result of adverse events (for example: job loss, termination of social security, welfare and compensation), such income and assets do not reflect the real economic situation of the household.

In the event of a variation in the employment situation or interruption of treatment of one of the members or a variation in the total income situation of the household greater than 25% is given the opportunity to calculate a current ISEE.

This indicator is based on the income of the last twelve months (even only the last two months in the case of a component for which there has been an interruption of treatments that are not part of the total income for IRPEF purposes or a permanent employee for whom the loss, suspension or reduction of employment has occurred). Also in the case of a reduction in the total assets of the household of more than 20% compared to the asset situation identified in the ISEE calculated routinely is given the possibility, as of April 1 of each year, to calculate a current ISEE on the basis of assets owned as of December 31 of the year preceding the year of submission of the DSU.

In order to apply for the current ISEE you must:

1. be in possession of a valid ISEE;
2. come into one of the following situations (A, B, C, D).

Variation D can be alternative to variations A, B and C or can be cumulated with them.

Variations A, B, and C must have occurred after January 1 of the income reference year of the routinely calculated ISEE whose replacement with current ISEE is sought (e.g., for DSUs submitted in 2025, the variation must have occurred after January 1, 2023).

The changes taken into account for the purpose of applying for current ISEE are as follows:

A) Working indefinitely and/or exempt treatment:

- permanent employee/worker for whom a termination of employment or suspension of employment or reduction of employment has occurred;

- component who has found employment, during the validity period of a current ISEE, as a permanent employee;

- component for whom there has been an interruption of social security, welfare and compensation benefits that are not included in the total income for IRPEF purposes;

- component for which, during the period of validity of a current ISEE, the receipt of social security, welfare and indemnity treatments not forming part of the total income for IRPEF purposes has begun;

B) Fixed-term employment or self-employment:

- worker/employee with fixed-term employment or employed with flexible contract types, who is not employed on the date of submission of the DSU, the employment relationship having ended, and who can prove that he/she has been employed in the forms referred to in this point for at least 120 days in the twelve months preceding the conclusion of the last employment relationship);

- component who has found employment, during the period of validity of a current ISEE, as a fixed-term employee or employed under flexible types of contracts;

- self-employed worker/employees, not employed on the date of submission of the DSU who has ceased his or her activity, after having carried out the same activity continuously for at least twelve months;

- component who has started his or her own activity, during the period of validity of a current ISEE, as a self-employed worker.

C) Significant changes in total income: change in the total income situation of the household that is 25% higher than the income situation identified in the ISEE calculated ordinarily;

D) Significant changes in total assets (this change can be claimed from April 1 of each year): 20% greater change in total assets of the household between what was owned on December 31 of the previous year and what was identified in the ISEE calculated ordinarily (2 years earlier).

So:

• from January 1 to March 31 of each year, the possibility of updating for the purposes of the current ISEE only income and not also assets remains;
• from April 1 of each year it will instead be possible to update only assets, only income, or simultaneously assets and income.

When only incomes are updated, the current ISEE is valid for six months from the time of submission of the DSU (Form MS), unless there are changes in the employment situation or in the use of treatments, in which case the current ISEE must be updated within two months of the change.

In the event that only assets or assets and income are updated the current ISEE is valid until December 31 of the year of submission of the DSU (Form MS). If during the period of validity of the current ISEE, in which also or only the income component has been updated, there are changes in the employment situation or in the use of treatments, the current ISEE must be updated within two months of the change.

ISEE with annotations

If the ISEE statement used to apply for the benefits of ER.GO contains annotations, you must contact INPS, CAF (Tax Assistance Center) or the municipality again to sign a new complete and correct DSU to replace the one containing omissions/disparities or download the pre-filled ISEE independently on the INPS website.

Once in possession of the regularized ISEE, you must report it to ER.GO by refilling the ECONOMIC DATA section with the INPS protocol for the ISEE without omissions. Failure to submit the ISEE without omissions by the deadline indicated in the email that will be sent to your email address upon confirmation of the online application, will result in the initiation of the procedure for the revocation of eligibility for benefits, with the obligation to produce within a set deadline appropriate documentation regarding the omissions/diformities detected, under penalty of ineligibility.

For more information related to ISEE we invite you to consult the Guide to ISEE 2026 to access benefits for the right to education in Emilia-Romagna a.a. 2026/27.

To compete for benefits for A.Y. 2026-27 if you are a student or a student with income or assets abroad, you must submit the documentation on economic and property conditions abroad referring to the year 2025, complete, translated and legalized and submit it through your USER DOSSIER on the ER.GO by 5 p.m. on November 4, 2026.

For information on how to translate and legalize international documents, please consult the site of the Ministry of Foreign Affairs.

The University and ER.GO reserve the right to request from you during the course of the year the original paper documentation, submitted through USER DOSSIER, for control purposes.

Missing or partially submitting the original paper documentation requested at the audit stage, regardless of the reason (including force majeure), will result in the revocation of benefits.

In particular, the certificates in the Italian language issued by the Embassy or a Consulate in Italy of the country of origin, legalized by the Prefecture with territorial jurisdiction, will may be subjected to a thorough check at the competent authorities, with suspension of benefits until the conclusion of the verifications, when they attest to the total absence of income.

In these cases, if you are a first-year studentyou may be required, in order to assess your eligibility for benefits, documents submitted for the purpose of issuing an entry visa to Italy, suitable for proving the possession of the economic means of subsistence for the intended stay for study purposes.

The documentation to be submitted is as indicated below.

Documentation required of international students from non-EU countries.

International students from countries outside the European Union must submit the documentation of economic and property conditions released by the competent authorities for the territory where the income was generated and where the assets are owned. 
Documents must be translated into Italian and legalized by the competent Italian diplomatic authorities for the territory or, if required, apostilled in accordance with current regulations.

In the case of countries where there are particular difficulties in issuing the certification attested by the local Italian Embassy, the documentation may be replaced by a certificate in the Italian language issued by the Embassy or a Consulate in Italy of the country of origin, legalized by the Prefecture competent for the territory.

For information on how to translate and legalize international documents, please consult the site of the Ministry of Foreign Affairs.

In any case the documentation must show:

a) the composition of the family unit: certificate attesting to the composition of the family to which it belongs. For the composition of the household, the rules laid down in the ISEE regulations for benefits for the right to education at higher education shall apply.

Special Situations

Family status with only one parent present:

- in case of divorce: divorce certificate or court document is required if separation is pending;

- in case of death: death certificate is required if not already submitted to the Company in previous academic years;

- student/student has not been recognized by the father: the student's birth certificate is required;

- a parent is untraceable: certification of untraceability made by the competent authorities is required;

- presence of a guardian in the family status: it is necessary to submit deed of appointment of guardian from the competent authorities;

Student is an orphan of both parents: it is necessary to submit death certificates of both parents if not already submitted to the Company in the previous academic years;

Presence in the family status of adult married brothers/sisters: the marriage certificate must be submitted or the marital status of the brother/sister must be specified in the certificate of family composition;

Presence in the family status of adult brothers/sisters not living with the family of origin: the certificate of residence of the non-cohabiting brother/sister must be submitted or may be specified in the certificate of family composition.

b) the activity exercised by each member of the household in 2025, including siblings/sisters of full age. In cases where some members do not engage in any activity, the non-employment or unemployment status and the amount of any unemployment or similar allowance received must be shown in the documentation;

c) the period during which each member has been working (indicating whether it is less or more than six months during 2025);

d) the value of income earned in the year 2025: certification issued by public administration responsible for tax administration showing the total gross income (including taxes) from work or pension received by each of the adult members of the household in the calendar year 2025.

Special Situations

If you do not have the above certificate, you may submit one of the following documents:

• certificate issued by the employer showing the salary received in the calendar year 2025 (January to December) including taxes;
• last paycheck (December 2025) only if it shows the total income received in the year 2025;
• all 12 monthly paychecks of income received in the calendar year 2025, if the last paycheck does not show the total income;

e) Fabricated buildings: certification of all buildings owned as of December 31, 2025 by each of the members of the household with an indication of the area in square meters. Specifically:

Household: owned: the certificate of ownership with the area must be submitted. In all other cases (lease agreement, free use, etc...) it is necessary to attach appropriate statement issued by the competent authority stating that no member of the household owns real estate.

Other buildings: relevant certificates of ownership must be submitted.

f) the amount of any outstanding mortgage as of 12/31/2025 on the dwelling house and/or other buildings;

g) the value of the movable assets of each individual member of the household owned as of 12/31/2025;

h) any documented disability or handicap of the student.

Documents must show values expressed in local currency, which will be converted into euros based on the average exchange rate of foreign currencies for the year 2025, calculated by the Bank of Italy.

International students from non-European Union countries who are "particularly poor"must produce a certification from the Italian Representation in the country of origin stating that the student does not belong to a family known to be of high income and high social status.
The list of these countries is given in TABLE A inside Annex 3.

International students not belonging to the European Union, like Italian citizens, in order to prove states, personal qualities and facts certifiable or attestable by Italian public or private entities, may also resort to self-certification.

Common provisions for international students from EU and NON-EU countries.

International students, whose household resides and receives income and/or possesses assets exclusively in Italy, submit the application in the same manner as for Italian students. In the case of mixed income and/or assets (part in Italy and part abroad), income and/or assets abroad must be documented by December 31, 2026, under penalty of ineligibility for benefits and in the manner specified for EU and NON-EU countries, even if included in the Dichiarazione sostitutiva unica (DSU).

International students and students holding dual citizenship apply by choosing one of the two citizenships. In the event that one of the two citizenships is Italian, the latter prevails.

ATTENTION! The scholarship and the fees received for paid student collaborations must be declared for ISEE purposes among tax-exempt incomes 4 (framework FC4 of the DSU form FC1). ER.GO will then subtract from the ISEE value the amount of scholarship and/or fees received by the student for paid student collaborations and declared among tax-exempt incomes, relating them to the corresponding parameter of the equivalence scale.

Es: student with scholarship of euro 2,800.00 received in 2024 and ISEE 2026 from INPS Attestation of euro 20,000.00 with equivalence scale parameter 2.04, obtains a recalculated ISEE of euro 18,627.45 valid for access to the scholarship of a.y. 2026/27:
[(20,000.00) - (2,800.00/2.04)] = 18.627.45

In addition, the following additional and corrective evaluation criteria with respect to the ISEE Attestation, exclusively for the purpose of granting the benefits under this call:
Foreign incomes and assets not included in the Single Substitute Declaration (DSU) contribute to determining economic conditions and are evaluated as follows:
(a) foreign incomes: are assessed on the basis of the average exchange rate of the euro in the reference year, defined by decree of the Minister of Finance;
b) real estate assets located abroad held as of December 31, 2025: are assessed only in the case of buildings, on the basis of the conventional value of 500 euros per square meter;
c) movable assets: are assessed on the basis of the average exchange rate of the euro in the reference year defined by decree of the Ministry of Finance.

In order to activate the necessary controls, foreign income and assets not included in the Single Substitute Declaration (DSU) must be documented under the conditions indicated in the preceding paragraphs. For the same reason, foreign income and assets included in the single substitute declaration (DSU) must also be documented under the same conditions.

International students from one of the countries of the European Union are equal to Italian citizens, including with regard to regulations on administrative simplification, and therefore can self-certify income and assets by declaring in the application:

• the composition of the family nucleus;
• the total incomes receivedabroad in the year 2025: incomes are valued on the basis of permanent parities and expressed in euros;
• the assets ownedabroad as of 31/12/2025: real estate is considered only if it is built, on the basis of the conventional value of €500.00 per square meter; movable assets are valued on the basis of permanent parities and expressed in euros.

For the composition of the household, the rules provided by the ISEE regulations for benefits for the right to education at higher education (see Students with incomes and assets in Italy) apply.

In order to activate the necessary controls, all international male and female students from EU countries are still required to submit by the deadline of December 31, 2026 the family status and documentation relating to self-certified economic and patrimonial conditions, translated into Italian and, where necessary, legalized or apostilled in accordance with current regulations.

For information on how to translate and legalize international documents, consult the Foreign Ministry's website at this address.

Common provisions for international students from EU and NON-EU countries.

International students, whose household resides and receives income and/or owns assets exclusively in Italy, apply in the same manner as Italian students. In case of mixed income and/or assets (part in Italy and part abroad), income and/or assets abroad must be documented by December 31, 2026, under penalty of ineligibility for benefits and in the manner specified for EU and NON-EU countries, even if included in the Dichiarazione sostitutiva unica (DSU).

International students and students who hold dual citizenship apply by choosing one of the two citizenships. In the event that one of the two citizenships is Italian, the latter prevails.
ATTENTION! The scholarship and the fees received for paid student collaborations must be declared for ISEE purposes among tax-exempt incomes 4 (framework FC4 of the DSU form FC1). ER.GO will then subtract from the ISEE value the amount of scholarship and/or fees received by the student for paid student collaborations and declared among tax-exempt incomes, relating them to the corresponding parameter of the equivalence scale.

Es: student with scholarship of euro 2,800.00 received in 2024 and ISEE 2026 from INPS Attestation of euro 20,000.00 with equivalence scale parameter 2.04, obtains a recalculated ISEE of euro 18,627.45 valid for access to the scholarship of a.y. 2026/27:
[(20,000.00) - (2,800.00/2.04)] = 18.627.45

In addition, the following additional and corrective evaluation criteria with respect to the ISEE Attestation, exclusively for the purpose of granting the benefits under this call:
Foreign incomes and assets not included in the Single Substitute Declaration (DSU) contribute to determining economic conditions and are evaluated as follows:
(a) foreign incomes: are assessed on the basis of the average exchange rate of the euro in the reference year, defined by decree of the Minister of Finance;
b) real estate assets located abroad held as of December 31, 2025: are assessed only in the case of buildings, on the basis of the conventional value of 500 euros per square meter;
c) movable assets: are assessed on the basis of the average exchange rate of the euro in the reference year defined by decree of the Ministry of Finance.

In order to activate the necessary controls, foreign income and assets not included in the Single Substitute Declaration (DSU) must be documented under the conditions indicated in the preceding paragraphs. For the same reason, foreign income and assets included in the single substitute declaration (DSU) must also be documented under the same conditions.

International students and students recognized as stateless or holders of international protection (with residence permit for political asylum or subsidiary protection) or holders of residence permit for temporary or complementary protection (e.g., special protection, special cases) are exempted/exempted from submitting declarations issued by Embassies or Consulates, since for the purpose of assessing economic status only income and assets, if any, held in Italy are taken into account, surveyed in the same manner as for Italian students and students.

These students and female students are therefore required to submit:

a) copy of valid permit to stay;
b) copy of valid passport, identity card or other identification document;
c) statementISEE 2026.

Students for whom the procedure for recognition of status is still underway and are therefore not in possession of the relevant residence permit, are required to submit the documents referred to in (a), (b), (c). The possible allocation of benefits is conditional on the recognition of the status with the issuance of the relevant residence permit.
Students for whom the procedure for renewal of the permit is underway and therefore do not result in possession of the relevant residence permit, are required to submit the documents referred to in subparagraphs (a), (b), (c). The possible allocation of benefits is conditional on the recognition of the status with the issuance of the relevant residence permit.
In the event of conversion of the residence permit referred to in this paragraph into a residence permit for a reason other than the original one, no longer in the area of international or complementary protection, the University and ER.GO reserve the right to assess the economic condition without applying the provisions on the reference household.