The 2024 Budget Law introduced the exclusion of State bonds and all other State-guaranteed financial products from the ISEE calculation.
This important novelty aimed to reduce the ISEE calculation not only by subtracting government bonds but also by excluding postal savings bonds and booklets for amounts up to 50,000 euros.
Despite the expectations, the INPS clarified in a message on January 12 that the novelty would not be immediate as it requires a modification of the ISEE regulation, which necessitates a specific implementing decree.
Therefore, the renewed ISEE for 2024 did not incorporate this change and continued to consider the entire movable property, including government bonds, postal savings bonds, and booklets held as of December 31, 2022.
The Budget Law of this year foresees the exclusion from the ISEE calculation of financial products used for savings with assisted refund obligation guaranteed by the State.
The products that should be excluded from the ISEE calculation (up to the limit of 50,000 euros) include: Bot; Ctz; Btp; Cct; postal savings bonds; postal savings booklets.
However, the implementation of this change is pending the appropriate regulatory measure.
For more detailed information on how the ISEE calculation will be updated and when to expect the implementation decree, click here.
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