The inheritance declaration is a mandatory tax declaration that must be submitted after the death of a taxpayer in Italy. The aim is to report the transfer of assets and rights to the heirs, legatees and beneficiaries and to pay the inheritance taxes due.
The declaration must be submitted within 12 months of the date of opening of the succession (data di apertura della successione), which usually coincides with the date of death of the deceased.
The declaration can be submitted to the Revenue Agency (Agenzia delle Entrate) in various ways:
The online service "Dichiarazione di successione web" or special PC software is available for submission. If the notification is submitted electronically, you will receive a confirmation of transmission, which serves as proof of submission.
The following persons are required to submit an inheritance declaration:
Note: If several persons are required to report, it is sufficient to submit a single declaration.
There is no obligation to submit an inheritance declaration if all of the following conditions are met at the same time:
Please note: Anyone who has submitted an inheritance declaration and declared real estate therein is exempt from the separate reporting obligation for municipal property tax (GIS) or municipal property tax (IMU). In such cases, the Revenue Agency will forward a copy of the inheritance declaration to the relevant municipality.
If real estate is inherited, the taxes and duties associated with the inheritance must be calculated and paid before submitting the inheritance declaration. These are:
The method for calculating and paying the actual inheritance tax depends on the date on which the inheritance was opened:
For inheritance cases opened on or after 1 January 2025, the inheritance tax must be calculated by the taxpayer themselves. The self-calculated inheritance tax can be paid at the same time as the inheritance declaration is submitted or no later than 90 days after the deadline for submitting the inheritance declaration.
For inheritance cases opened before this date, the tax will continue to be calculated by the competent territorial offices of the Revenue Agency. In this case, payment must be made within 60 days of delivery of the assessment notice (avviso di liquidazione) using form F24.
The tax rates and allowances depend on the degree of kinship to the deceased. The taxes are applied to the total net transfer value:
| Beneficiary | Tax rate | Allowance per beneficiary |
|---|---|---|
| Spouse and direct relatives | 4 % | € 1,000,000 |
| Siblings | 6 % | € 100,000 |
| Other relatives up to the 4th degree and Collateral relatives up to the 3rd degree | 6 % | - |
| All others | 8 % | - |
An allowance of € 1,500,000 is provided for beneficiaries with severe disabilities.
If the inheritance tax amounts to more than € 1,000, payment by instalments can be requested. In this case, a down payment of at least 20 % must be made.
The remaining payment can be staggered as follows: