When someone dies leaving assets in Italy (houses, land, bank accounts, investments), the heirs must report them to the Italian Revenue Agency. This is the inheritance declaration (dichiarazione di successione), and it is required even if the heirs live abroad.
Deadline
It must be filed within 12 months of the date of death. Late filing means penalties, which can be reduced if you correct it on your own.
When it is not needed
Usually it is not required if the heirs are the spouse and direct relatives, the estate is of modest value and there are no properties or rights on properties in Italy. Every case must be checked.
What is needed
- Death certificate and ID documents of the heirs, with their Italian tax codes (codice fiscale).
- The will, if there is one.
- Data of the properties and cadastral searches.
- Balances of accounts and investments at the date of death.
And then?
With the declaration the taxes due are paid and the owners of the properties are updated at the land registry (voltura). Only then can the heirs sell or divide the assets.
From abroad
You don't need to travel: we coordinate documents and signatures remotely, prepare and file the declaration and keep you updated step by step.
