Assegno unico (child benefit)
Paid to holders of a qualifying residence permit, under the set conditions. See assegno unico.
CAF services · Foreign citizens
Foreigners in Turin: tax code, ISEE and residence permit
Foreigners in Turin have the same obligations and, for the most part, the same rights as anyone else who lives and works in Italy. The differences are about paperwork: what is automatic for an Italian citizen often needs one more certificate if you come from abroad.
01 · The first document
Codice fiscale and tessera sanitaria for foreigners in Turin
The codice fiscale (Italian tax code) is the document everything starts from: without it you cannot work, open a bank account, register with the health service or access any benefit.
- You apply for it at the Agenzia delle Entrate (the Italian Revenue Agency), or at the sportello unico per l'immigrazione (the immigration one-stop office) when you enter the country.
- You need a valid identity document and, if you are not an EU citizen, your residence permit or the receipt for your permit application.
- The tessera sanitaria (health insurance card) is issued once you have registered with the regional health service.
- Registering with the health service is compulsory if you hold a permit for work, family, asylum and certain other grounds; in other cases it is voluntary.
- Dependent family members must be registered so that they can be included in your tax return and in the ISEE.
- The codice fiscale is permanent: it is not renewed along with your permesso di soggiorno (residence permit).
The codice fiscale assigned at the one-stop office and any one requested later must be the same. Being assigned two different codes, which happens when your personal details are transcribed differently, creates a mismatch that blocks tax returns and benefits until it is put right.
02 · Where you declare
Where you pay tax
The rule does not depend on citizenship but on tax residence: if you are tax resident in Italy, you declare all your income here, wherever it was earned.
- Double taxation treaties settle cases of dual residence.
- The tax credit stops you paying twice on the same income.
- Property in your home country must be declared if you are resident in Italy: it is an obligation that is often overlooked.
- Money you send home to your family is not income and is not declared.
- A foreign bank account falls under tax monitoring of foreign assets.
| Situation | Obligations in Italy |
|---|---|
| Resident in Italy | Declare all income, Italian and foreign |
| Non-resident with Italian income | Declare only income earned in Italy |
| Worker whose family lives in the home country | Residence to be assessed case by case: where your centre of interests is (domicilio) counts |
| Income already taxed abroad | Credit for foreign taxes, within the limits |
| Property in the home country | Quadro RW (the foreign assets section of the return) and IVIE (tax on foreign property), if resident in Italy |
03 · The key document
The ISEE for foreign citizens
The ISEE (the Italian indicator of household financial situation) is the document that opens access to almost every benefit, and if you come from abroad it needs one extra step: documents on the assets you own outside Italy.
The general rule
The ISEE must include income and assets wherever they are held, including those in your home country.
Documents from abroad
You need a certificate from the competent authority of the foreign country, translated and legalised according to the applicable rules.
Exemptions
For some categories of people and some countries there are simplified procedures or self-certification, to be checked case by case.
Timing
Getting documents from your home country takes weeks or months: request them early, not when you need the ISEE.
The mistake that invalidates the ISEE
Leaving out assets held abroad.
- The family home in your country of origin must be included, even if you do not use it
- So must a foreign bank account, even with a small balance
- Leaving them out makes the ISEE inaccurate and the benefits received undue
- Repayment of the amounts received can be demanded even years later
04 · What you are entitled to
The benefits you can access
Besides the financial requirements, many benefits require a qualifying residence permit and sometimes a minimum period of residence in Italy.
Nursery bonus
Available if you meet the set permit and residence requirements. See nursery bonus.
Assegno di inclusione (inclusion allowance)
Requires a minimum period of residence in Italy and a qualifying residence permit. See assegno di inclusione.
Social bonuses
Reductions on utility bills depend on the ISEE, with no further citizenship requirements.
Assegno sociale (social allowance)
Requires ten years of continuous residence in Italy. See assegno sociale.
NASpI and work-related benefits
NASpI (unemployment benefit) and other benefits linked to work are paid on the basis of the contributions made, with no citizenship requirements.
Social insurance benefits (those that depend on the contributions paid, such as NASpI, maternity benefit and pensions) have no citizenship requirements: if you paid in, you are entitled. The extra requirements apply to welfare benefits, which are funded from general taxation.
05 · Proof of income
Tax documents for your residence permit
Renewing your permit and applying for family reunification both require proof of adequate income: the documents you use are your tax documents.
- The Certificazione Unica (the annual income statement from your employer) and your payslips, if you are an employee.
- Your tax return, if you are self-employed.
- Your employment contract and the notification of hiring.
- Your contribution statement from the INPS (the Italian social security institute), to show that your employment has been continuous.
- For family reunification, documents on your housing and on the minimum income required.
- Filing a tax return even when you are not obliged to can be useful precisely for this purpose.
If your income is low and you have no obligation to file, it may still be worth filing a return: it produces an official document on your income, which is useful for your permit, for family reunification and for benefits. It is a choice to weigh up, not an obligation.
06 · The forms of work
Working and becoming self-employed
The kinds of work open to you depend on the residence permit you hold.
- Employment is open to you if your permit allows it, with equal treatment.
- Opening a partita IVA (Italian VAT number) requires a residence permit that allows self-employment.
- EU citizens face no restrictions beyond those that apply to Italians.
- Domestic work has its own rules: see domestic workers and carers.
- Converting a study permit into a work permit follows specific procedures.
- Your tax and social security obligations are the same as those of any other worker.
Frequently asked
The questions that keep coming up
Do I have to declare the house I own in my home country?
If you are tax resident in Italy, yes, in two ways: in the quadro RW for tax monitoring, together with the wealth tax on foreign property, and in the ISEE as property assets.
It is the most frequent omission and the most expensive one: it makes the ISEE inaccurate and the benefits received undue, and it carries separate penalties for the monitoring obligation.
Is the money I send to my family taxed?
No. Money sent to family members in your home country is not income: it is a transfer of money that has already been taxed in Italy.
It is not declared and it does not reduce your taxable income. It is, however, tracked by the financial intermediaries that handle it, which is why it matters that your overall tax position is consistent.
Can I get the assegno unico?
Yes, if you hold one of the qualifying residence permits and the other conditions are met, and you submit the ISEE.
Social insurance benefits linked to the contributions paid, on the other hand, have no citizenship requirements: if you paid in, you are entitled, whatever residence permit you hold.
I need an ISEE but I do not have the documents from my country.
Documents on your income and assets abroad are necessary for a valid ISEE. You request them from the competent authority of your home country, with translation and legalisation where required.
It takes a long time: weeks or months. If you know you will need an ISEE, start the request straight away. For some countries and categories of people there are simplified procedures, to be checked case by case.
Let's talk
Documents on income from abroad are what holds up almost every application
Getting them from your home country takes time. If you need an ISEE or a benefit, let us start early.