Declaration of Estate

What is it and how to obtain it? 
23.09.2022 2 minuti di lettura

When you inherit a property there are probate practices to evade to comply with the laws. We discover all the bureaucratic quibbles, following the indications of the revenue agency.

What is that?
The declaration of estate is a document that the heirs and the legatees are obliged to submit within 12 months by the opening of the succession, which coincides with the day of death. 
Italian law, in the absence of a will, classifies the persons who can access the inheritance, defining the following line of hereditary successions:

  • spouse;
  • children;
  • parents;
  • brother and/or sister and other relatives. 

Who can submit the declaration?
The person who can submit the declaration of estate does not necessarily have to be related to the deceased, and may be multiple persons:

  • heirs, legatees or legal representatives;
  • the legal representatives of heirs or legatees 
  • the persons placed in possession of the property in the event of the presumed death or absence of the deceased;
  • the administrators of the estate;
  • the curator of the remaining inheritances;
  • the executors of wills;
  • the trustees.

If several parties are involved in the submission of the declaration of estate, it is sufficient that only one of these submits it. 

In which cases it is not needed 
The declaration should not be submitted if these two cases arise:

  • if the inheritance is in favor of the spouse and/or relatives in direct line of succession of the deceased and the hereditary asset has a value of less than 100,000 euros, and if it does not include immovable property or real estate rights;
  • if all those entitled renounce the inheritance or the legacy, or if they are not in possession of the inherited assets, they request the appointment of a curator of the estate. 

How to submit the declaration of estate? 
The revenue agency has made available different ways of completing and submitting the declaration of estate, which must be done within 12 months. There are three ways:

  • via telematic services, the new pre-compiled declaration of estate system, is a service made available to the revenue agency that speeds up the bureaucratic part and provides additional information on costs, of filling in errors and the progress of the declaration. 
  • through an authorized intermediary;
  • directly at the competent office of the  revenue agency. 

To obtain copies of the declaration of estate, which can be used by the bank to release accounts or securities of the deceased, can be requested from any office of the  revenue agency. 

Who has to pay and what are the costs? 
The people obliged to pay are:

  • heirs and those called to the inheritance;
  • the co-heirs who accepted the estate for the benefit of inventory;
  • the legatees. 

When inheriting a property, before submitting the return it is important to calculate the value of taxes and pay them. The taxes to be settled are:

  • mortgage;
  • cadastral;
  • stamp;
  • mortgage tax and special taxes.

In addition, you have to pay the rates and deductibles for inheritance tax and donations. 

To inherit a property can be as much a surprise as a difficult moment, to face this step it is good to rely on a competent person.
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