Complete guide to the declaration of succession

Complete guide to the declaration of succession

A complete guide on how to file the declaration of succession: what it contains, who is required to file it and which documents are needed.

What is the declaration of succession?

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

Through this procedure, the composition of the inherited estate is communicated to the Italian Revenue Agency, 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 testamentary provisions.

When is the declaration of succession mandatory?

The declaration is mandatory both in the case of intestate succession — that is, without a will — and in the presence of testamentary succession.

It is sufficient for only one of the heirs or one of the figures provided for by law to file it.

The obligation ceases only if all the heirs formally renounce the inheritance.

Who can file the declaration of succession

The declaration may be filed by:

• The heirs or those called to the inheritance, or their legal representatives
• The legatees, meaning those who receive a specific asset by testamentary disposition
• The administrators of the inheritance and the curators of the estate in abeyance
• The executor of the will, appointed to ensure that the wishes expressed in the will are respected

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

• An appraiser
• Accountants
• Surveyors
• Lawyers
• CAFs or patronage institutions
• Consumer associations

In the event of late filing or failure to file the declaration of succession, administrative penalties may apply, including significant ones.

For this reason, it is advisable to rely on an expert in order to avoid making mistakes.

How to file the declaration of succession

The declaration may be submitted:

• Online through the telematic services of the Italian Revenue Agency
• Through an authorized intermediary, such as an accountant or a CAF
• At the competent office of the Italian Revenue Agency

For submission, it is necessary to use the official software of the Italian Revenue Agency.

At the time of submission, the related 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 assessment notice.

The remainder may be paid in:

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

Documents needed 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 deceased’s family status
• Affidavit of the heir, with list of heirs, type of succession and matrimonial property regime
• Copy of the will authenticated by a notary, if present
• Cadastral reports of the properties
• Copy of the mortgage agreement, if any
• Self-assessment statement of mortgage and cadastral taxes + payment receipts
• Documentation of any liabilities
• Urban planning destination certificate, for land
• Bank declaration for accounts held in the name of the deceased
• Receipts for funeral expenses, if relevant for tax purposes
• Declaration of renunciation of the inheritance, if present