Table of Contents
At Expatax, our mission is to make tax more understandable for expats and retirees. Beyond the scope of this article, feel free to use our TAX AI at the bottom of the page for any additional questions you may have.
Eligibility Criteria for the Universal Child Benefit
The "Assegno Unico e Universale (AUU)" is a child benefit scheme in Italy that is applicable to parents with at least one dependent child up to the age of 21. The benefit is calculated based on the number of children, their age, and the household income. Even high-income families are entitled to a default amount. The scheme is open to Italian citizens as well as citizens of European Union (EU) and non-EU countries, provided they meet specific conditions such as being subject to income tax in Italy and a minimum residency period.
Key Features of the AUU
The AUU aims to simplify and enhance support for parenting and childbirth. It is termed 'universal' because it is available to all families with dependent children, irrespective of their income level. The benefit varies according to the family's economic condition, assessed through the Indicator of Equivalent Economic Situation (ISEE) - a form that summarises the household's financial condition and assets. Families with an ISEE above €43,240 are still eligible for a smaller amount.
Understanding Child Cash Benefit Payment Amounts
The amount of the AUU benefit varies based on several factors, including the family's ISEE score, the age of the children, and any special circumstances such as disability. For 2023, the benefit ranges from a maximum of €189.2 per child with an ISEE up to €16,215, to a minimum of €54.1 per child with an ISEE above €43,240. Additional increments may apply for families with more than two children, children under one year of age, and in cases of disability. The benefit can also be adjusted retroactively if a new Self-Certification of the Economic Situation (DSU) is submitted within the first half of the year.
How to Apply for the AUU
Application for the AUU can be made through authorised tax assistance centres, known as CAF (Centri di Assistenza Fiscale), or online via the website of the National Institute for Social Security (INPS). Required credentials include the Public Digital Identity System (SPID), Electronic Identity Card, or National Services Card. The benefit is usually available within a few hours of the request.
Payment and Special Cases
The AUU is paid by INPS and can be credited to a bank or postal account. Parents can opt for a 50-50 split of the benefit. In cases of exclusive custody, 100% of the amount can be claimed by one parent. The benefit is also compatible with other regional and local allowances, as well as the Citizenship Income (Reddito di Cittadinanza).