Isee Corrente 2023, requisiti e documenti necessari: cosa c’è da sapere

L’ISEE Corrente rappresenta un’attualizzazione dell’ISEE ordinario, che considera i redditi e i trattamenti percepiti dal nucleo familiare nei 12 mesi precedenti alla presentazione della dichiarazione. Mentre l’ISEE ordinario prende in considerazione i redditi degli ultimi due anni, l’ISEE Corrente offre un quadro più aggiornato della situazione economica del nucleo familiare.

L’ISEE Corrente può essere richiesto da coloro che hanno già fatto l’ISEE ordinario quando si verificano determinate situazioni che comportano variazioni nella situazione lavorativa o economica del nucleo familiare, tra cui variazione dell’attività di lavoro autonomo o dipendente; variazione dei trattamenti assistenziali, previdenziali o indennitari, anche esenti dall’IRPEF; cambiamento del reddito complessivo del nucleo familiare superiore al 25%; diminuzione del patrimonio (mobiliare e/o immobiliare) del nucleo familiare di oltre il 20% rispetto a quanto indicato nell’ISEE ordinario.

Come specifica Money.it, per completare correttamente la richiesta di ISEE Corrente sono necessari i seguenti documenti: ISEE ordinario, Dichiarazione Sostitutiva Unica (DSU), Certificazione che attesti la variazione della situazione lavorativa o la variazione del trattamento, indicando la data e il tipo di variazione, Indicazione dei redditi percepiti nell’anno precedente, compresi i trattamenti assistenziali, previdenziali e indennitari, percepiti da amministrazioni pubbliche, Documentazione del patrimonio mobiliare e/o immobiliare riferita al 31 dicembre dell’anno precedente, inclusi i saldi e le giacenze medie dei conti correnti.

La validità dell’ISEE Corrente varia a seconda delle situazioni. Se la richiesta è dovuta a una perdita di attività lavorativa o reddito, l’ISEE Corrente ha una validità di 6 mesi dalla data di sottoscrizione. Se la richiesta è dovuta a una perdita del patrimonio mobiliare o immobiliare, l’ISEE Corrente ha una validità fino al 31 dicembre dell’anno di sottoscrizione. Nel caso in cui si verifichino ulteriori variazioni durante la validità dell’ISEE Corrente, è necessario presentare una nuova richiesta entro due mesi dall’inizio della variazione.

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