By the 30 of June 2022 the application for the single allowance for dependent children

On June 30, 2022, there’s the first deadline for submitting to INPS the Application useful for obtaining the new Universal Unique Allowance (hereinafter UUA), which replaces most of the pre-existing IRPEF tax deductions, and not only, for dependent children.

The Application submission by the 30 of June 2022 will allow interested parties to receive the UUA also for previous monthly payments, starting from March 2022 (i.e., the year in which the application was submitted).

For applications submitted from the 1st of July the UUA will be recognized from the month following, based on the ISEE presented at the time of the Application.

The UUA is an economic benefit granted, monthly, for the period from March of each year to February of the following year, to households based on the economic condition of the nucleus itself calculated based on the “Indicatore della Situazione Economica Equivalente” (ISEE).

The UUA is a measure that concerns:

  • Minor dependent children
  • Dependent children of legal age up to the age of twenty-one, only if the child alternately:
    • Attends a school or professional training course or a degree course
    • Carries out an internship or a work activity and has a total income of less than € 8,000.00 per year
    • Is registered as unemployed and looking for a job in the public employment services
    • Carries out the universal civil service
  • Dependent children with disabilities regardless of age

 

It is called “unique” as it replaces n. 6 (six) measures currently in force for dependent children, including IRPEF tax deductions and family allowances (family allowances or ANF).

It is called “universal” as it belongs to the generality of parents/subjects exercising parental responsibility, regardless of whether they are employees or self-employed (traders, craftsmen, freelancers, etc.), not workers, capacious or uncapacious. They must meet the following requirements:

  • Citizenship/residence permit in Italy or an EU State
  • Payment of income taxes in Italy
  • Residence and domicile in Italy, at the time of the request and for the entire duration of the service

 

As part of the application, in addition to the data relating to the composition of the household and the ISEE, it is also required:

  • The IBAN of the current account where you want to receive credit transfers when you do not opt for the delivery of cash to the beneficiary of the service at a post office
  • The distribution between the parents/subjects exercising parental responsibility (it is paid entirely to the person who submitted the application in agreement with the other parent or divided 50% between the n. 2 parents with or without agreement with the other parent)

 

The UUA does not contribute to the formation of the total income (as established by Article 1 of Legislative Decree no. 230 of 29 December 2021).

Although the UUA is requested to INPS, the children remain “formally” dependent on those entitled according to Article 12 of the TUIR, if they comply with the income requirements referred to in paragraph 2) of the same article (total gross income not exceeding € 2,840.51). So the deductions provided for charges and expenses (health, education, public transport, and sport) supported in their interest, continue to be recognized exactly as before.