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Incomes generated abroad in the year 2019 and movable property owned abroad as of 31 December 2019- if in E.U

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Academic year: 2022

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(1)

Evaluation of economic position for A) Italians with income and/or assets generated abroad and B) foreign students

A) Italian students, whose family household members have an income earned abroad and/or house property abroad (in case such income has not been included in the tax return form in Italy), cannot avail themselves of the self-certification and of online data transmission, unless these income/properties are generated in E.U. Countries.

Hence, they shall present relevant documentation issued by cognizant Authorities of the country where income/properties are generated.

Statements, translated in Italian, shall be validated (legalized) by the cognizant Italian diplomatic Authority in that country1. Above mentioned incomes shall be evaluated according to the same conditions applied for incomes earned in Italy, based on the average exchange rate in the same year, as per “Table of annual exchange rates”. Incomes earned abroad are added up to those earned in Italy.

B) ISEE for foreign students (with income generated abroad) is calculated as sum of incomes generated abroad by all members of the student’s family household and of 20% of assets owned abroad as of 31st of December 2019, comparing obtained value to the parameter in the equivalence scale, applied to the family household in relation to the number of family members and any possible increase. Incomes generated abroad in the year 2019 and movable property owned abroad as of 31 December 2019- if in E.U. countries – are evaluated on the basis of permanent parity and expressed in Euro.

If in countries other than the European Union, they are evaluated on the basis of average exchange rate of foreign currencies in the year 2019, set in accordance with the law, and expressed in Euro.

For real estate abroad as of 31 December 2019, only the buildings are evaluated on the basis of the established value equal to € 500,00 for square meter. Self-certification cannot be made in case of incomes generated abroad, movable property and real estate owned abroad. These shall be attested in Italian by the Embassy or Consulate of relevant country in Italy, except for E.U. students

Economic and property position of foreign students from countries other than European Union shall be certified.2:

a) by specific documentation, translated into Italian by the Italian diplomatic Authorities cognizant in that country, issued by the cognizant authorities in the country where incomes have been generated. For those countries where it is particularly difficult to get the attested certification by the

1 Art. 17, c. 2 e 3, law no. 15/1968 2 art. 46, c.5, D.P.R. n. 394/1999

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local Italian Embassy, such documentation is issued by cognizant foreign diplomatic or consular representations in Italy and legalized by the Government local office (Prefectures)3;

b) for students from extremely poor countries (see list in annex A4), the evaluation of the economic position on the basis of the documentation issued by the Italian representation in the Country of provenance, attesting that the student does not belong to a notoriously wealthy and high social class family.

It should be noted that foreign students from non E.U. countries, with incomes generated abroad, cannot avail themselves of the self-certification and of online compilation. Hence, they shall present the above mentioned documentation directly to the Student Services Area.

EQUIVALENCE SCALE No. of family members Parameter

1 1,00

2 1,57

3 2,04

4 2,46

5 2,85

- increase of 0,35 for any additional member;

- increase of 0,2 in case of children and a single parent;

- increase of 0,5 for any member with permanent psycho-physical disability as per art. 3, paragraph 3, Law 104/1992 or disability exceeding 66%;

- increase of 0,2 for family households with children, in which both parents have been engaged in an occupation for at least 6 months in the year 2019.

Student Services Area

3 Art. 17, c. 4, law no. 15/1968

4 D. M. 21/03/202

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