Complete guide to inheritance tax returns (2025)

Complete guide to inheritance tax returns (2025)

Complete guide on how to file an inheritance tax return: what it contains, who is required to file it, and what documents are needed.

What is a declaration of succession?

A declaration of succession is a mandatory tax requirement that allows the assets of a deceased person to be officially transferred to their heirs. It must be submitted within 12 months of the date of death, which coincides with the opening of the succession.

This procedure is used to inform the Revenue Agency of the composition of the inherited assets, so that the Administration can calculate the taxes due based on the degree of kinship between the deceased and the beneficiaries. Taxes may vary depending on the value of the assets and the provisions of the will.

When is a declaration of succession mandatory?

The declaration is mandatory in the case of both legitimate succession (i.e., without a will) and testamentary succession.

It is sufficient for only one of the heirs or one of the persons specified by law to submit it.
The obligation lapses only if all the heirs formally renounce the inheritance.

Who can submit the declaration of succession

The declaration can be submitted by:

• The heirs or those entitled to inherit (or their legal representatives)
• The legatees, i.e. those who receive a specific asset by testamentary will
• The administrators of the estate and the curators of the estate in abeyance
• The executor of the will, who is responsible for carrying out the wishes expressed in the will

Any of these individuals may delegate a professional, such as:

• An expert
• Accountants
• Surveyors
• Lawyers
• CAF or patronage associations
• Consumer associations

In the event of a delay or failure to submit the inheritance declaration, administrative penalties may be incurred, which can be severe.
For this reason, it is advisable to seek the assistance of an expert to avoid making mistakes.

How to submit the inheritance declaration

The declaration can be submitted:

• Online via the Revenue Agency's electronic services
• Through an authorized intermediary, such as an accountant or CAF
• At the relevant office of the Revenue Agency

To submit the declaration, you must use the Revenue Agency's official software.

At the time of submission, the relevant taxes must also be paid, including:

• Mortgage tax
• Cadastral tax
• Stamp duty
• Mortgage fees
• Special taxes

It is possible to pay inheritance tax in installments if the amount exceeds €1,000, of which at least 20% must be paid within 60 days of notification of the settlement notice.

The remainder can be paid in:

1. 8 quarterly installments for amounts up to €20,000
2. 12 quarterly installments for amounts over €20,000

Documents required for the declaration of succession

Here is the updated list of required documents:

• Death certificate (or self-certification)
• Certificate of residence of the deceased (or self-certification)
• Self-certification of the family status of the deceased
• Affidavit of the heir (with list of heirs, type of succession, and property regime)
• Copy of the will authenticated by a notary, if available
• Land registry searches for real estate
• Copy of the mortgage contract, if available
• Self-assessment statement for mortgage and land registry taxes + payment receipts
• Documentation of any liabilities
• Declaration of urban planning use for land
• Bank statement for accounts held in the name of the deceased
• Funeral expense receipts, if relevant for tax purposes
• Declaration of renunciation of inheritance, if applicable