University ISEE
The certificate for banded fees and the EDISU grant (from the Piedmont university support body). A student is independent only with residence away from home for two years and sufficient income of their own.
Areas served · Turin north-east
Looking for an accountant in Vanchiglia, the university district between corso San Maurizio, corso Regina Margherita and the Po? The practice is on the other side of the city, in Pozzo Strada at via Sant'Antonino 52, and for that very reason it almost always works remotely: documents by email, video calls, digital signatures.
Vanchiglia lies between the centre and the confluence of the Po and the Dora: corso San Maurizio on one side, corso Regina Margherita on the other, the river closing it off. It is home to Palazzo Nuovo and the Campus Luigi Einaudi of the University of Turin, and around via Vanchiglia and piazza Santa Giulia to a life of bars, bookshops, cultural associations and workshops. Beyond corso Regina and towards corso Belgio begins Vanchiglietta, more residential and with more families.
The neighbourhood's population is largely university-based: students renting, doctoral candidates, researchers on fixed-term contracts, young people who stay on after graduating and open a partita IVA (Italian VAT number). The tax work follows this profile, and is handled well remotely.
A student has more dealings with the tax system than you might imagine: the ISEE (the Italian means-test indicator) for university fees and the grant, part-time work with a Certificazione Unica (annual income statement), the status of dependent child of the parents, the doctoral scholarship. Each piece affects the others.
The certificate for banded fees and the EDISU grant (from the Piedmont university support body). A student is independent only with residence away from home for two years and sufficient income of their own.
Right-to-study grants are exempt from tax. They do, however, count in the calculation of the following year's ISEE under the indicator's rules.
With a CU below the exemption threshold nothing is owed; above it, the 730 (the simplified tax return) often refunds the excess withholding tax paid.
The income limit for remaining a dependant of your parents differs below and above the age of twenty-four, and all income is added together.
The doctoral scholarship is exempt; the research fellowship has its own rules on contributions. A fixed-term contract is ordinary income.
A student living away from home deducts part of the rent, or the parents do if the student is their dependant.
Anyone who owns a flat near Palazzo Nuovo or the Campus Einaudi almost always lets it to students, with contracts that follow the academic year. The right contract reduces taxes and IMU (municipal property tax); the wrong one, or an unregistered one, increases them and adds penalties.
With these documents the contract is registered the same day.
The neighbourhood keeps many graduates who start working for themselves: in design, communication, translation, music, training, contract research. These are businesses with few costs and highly variable income, so the regime and the pension arrangements must be chosen with care.
| Activity | Typical regime | Pension scheme |
|---|---|---|
| Graphic designer, designer, developer | Flat-rate scheme with a high coefficient | INPS Gestione Separata (the social security scheme for those without a professional fund) |
| Translator, copywriter, editor | Flat-rate scheme | Gestione Separata |
| Musician, artist, performer | Flat-rate scheme or occasional work at the start | Gestione Separata or the former ENPALS fund, depending on the case |
| Private tutor, trainer | Flat-rate scheme | Gestione Separata |
| Researcher on contracts | Often without a partita IVA | Contributions withheld by the institution |
| Creator | Flat-rate scheme with a specific ATECO code | Gestione Separata |
Vanchiglia is also the neighbourhood of associations: cultural, student, sports, social promotion. Many are set up without a thought for tax and discover later that even an association has obligations, especially when it organises events with takings or runs a members' bar.
Beyond corso Regina and towards corso Belgio the neighbourhood changes: more families, more pensioners, residential buildings with courtyards. The filings go back to those of every year: 730, ISEE for school meals and nursery, tax credits for condominium works, inheritance for flats passing to children, domestic workers and carers. All handled with the same method: list of documents first, video call, receipts by email.
Only if you have had your residence outside your parents' home for at least two years, in a property not owned by the family, and income of your own above the set threshold. Otherwise the university ISEE is calculated with your parents' household even if you live elsewhere.
The rent you pay is deductible in any case: in your own return if you have income, or in your parents' if you are their dependant.
With the contract for university students you get the reduced cedolare secca and reduced IMU, in exchange for a rent within the values of the Turin agreement. With the 4+4 the rent is free but the cedolare secca rate is the ordinary one and IMU is paid in full.
Which is worthwhile depends on the difference between the rent you could ask and the one allowed by the agreement. We make the comparison with the values for the area.
In the first year there are no advance payments: everything is paid in June of the following year, the balance for the year and the first advance for the new year together. It is the heaviest moment and must be planned for by setting money aside during the year.
We tell you a percentage to put aside from every invoice you collect, so that in June the sum is already available.
If the paid events are open to everyone and recurring, that is commercial activity and the association needs a partita IVA, with the flat-rate regime for non-commercial bodies if you meet the requirements.
If instead the events are reserved for members and fall within the statutory purpose, they can stay outside VAT. The distinction must be assessed case by case, before the event.
Before signing a collaboration contract or opening a partita IVA it is worth doing the sums with your family. A call and last year's CU are enough.