Italian Succession Declaration Without a Tax Code: A Guide for Foreign Heirs

One of the most common practical obstacles faced by foreign heirs dealing with an Italian inheritance is the requirement for an Italian tax identification number (codice fiscale) to file the succession declaration (dichiarazione di successione). When a foreign heir — resident abroad and not registered in the Italian tax system — inherits assets in Italy, they face a procedural difficulty: the succession declaration is a mandatory tax filing that requires the codice fiscale of every heir, yet many foreign heirs have never needed one and do not know how to obtain it.

This article explains the Italian Revenue Agency’s official position on how foreign heirs without a codice fiscale can comply with their obligation to file the succession declaration, how to obtain a codice fiscale from abroad if that is the preferred route, and the full practical procedure for completing the filing correctly. For a complete overview of Italian inheritance tax, see our article on Italian inheritance tax: rates, calculation and payment. For direct legal assistance, see our page on Italian inheritance law for international clients.

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Why the Succession Declaration Is Mandatory

Under Article 28 of Legislative Decree No. 346 of 1990, the succession declaration must be submitted to the Italian Revenue Agency (Agenzia delle Entrate) within one year from the date of opening of the succession — which in most cases coincides with the date of death of the deceased. The declaration must be filed regardless of whether any inheritance tax is actually due.

The persons required to file are heirs, legatees, estate administrators, curators, will executors and trustees. Where multiple persons are obliged, it is sufficient for one of them to file on behalf of all.

The only circumstances in which the obligation does not apply are:

• The entire inheritance passes to the deceased’s spouse or direct-line relatives, the estate contains no real estate or real property rights, and the total active estate value does not exceed €100,000
• The heir has formally renounced the inheritance before the filing deadline
• A curator has been appointed to administer the estate and the person is not in possession of any of the hereditary assets

Where none of these exemptions apply and the estate includes real estate, bank accounts or other assets of significant value, the succession declaration must be filed within the one-year deadline. Late filing attracts significant penalties under Article 50 of Legislative Decree No. 346 of 1990, ranging from 120% to 240% of the tax assessed. For estates with Italian real estate, the declaration is always mandatory regardless of value.

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The Tax Code Problem for Foreign Heirs

The Italian tax identification number (codice fiscale) is a 16-character alphanumeric code assigned to every individual who enters the Italian tax system — whether as a resident, a property owner, a worker, a buyer, or in any other capacity that creates a taxable relationship with Italy. It is required for virtually all formal dealings with Italian public authorities.

For Italian residents and for foreigners who have previously interacted with Italian authorities, obtaining or already having a codice fiscale is not an issue. For foreign heirs who have had no prior connection with Italy, it is a genuine obstacle — particularly given that the one-year deadline for filing the succession declaration does not stop running while the heir is trying to obtain the code.

There are two ways to address this problem: obtain a codice fiscale before filing, or rely on the Revenue Agency’s official alternative procedure for heirs who cannot.

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Option 1: Obtaining a Codice Fiscale Before Filing

Obtaining a codice fiscale from abroad is the recommended approach for foreign heirs who expect to have ongoing dealings with Italian authorities — for example, if they intend to manage, rent or sell inherited Italian property. Once assigned, the codice fiscale can be used for all Italian tax and administrative purposes indefinitely.

A codice fiscale can be obtained from abroad through two channels:

Through the Italian Consulate

The Italian consulate responsible for the heir’s place of residence can assign a codice fiscale upon request. The heir presents a valid identity document (passport) and provides their personal details. The consulate submits the request to the Italian Revenue Agency, which assigns the code. Processing times vary by consulate — some process the request in a few days, others in several weeks. This is the most reliable channel and is generally preferred for heirs who reside in countries with a functioning Italian consulate.

Online Application

Foreign residents can apply for a codice fiscale directly through the Italian Revenue Agency’s online portal. The application requires the submission of personal identification documents. This channel is available but may be less straightforward for heirs unfamiliar with Italian digital systems. An Italian lawyer can assist with the online application process on the heir’s behalf.

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Option 2: Filing Without a Codice Fiscale Under the Revenue Agency’s Official Instructions

Where obtaining a codice fiscale in time is not possible — for example, where the one-year filing deadline is approaching and the consular processing time is too slow — the Italian Revenue Agency has officially confirmed that foreign heirs can file the succession declaration without a codice fiscale.

The legal basis is Article 6, paragraph 2, second period, of Presidential Decree No. 605 of 1973, which provides that where the codice fiscale of an individual is mandatorily required, it is permissible to comply instead by providing the following personal data:

• Full name and surname
• Place and date of birth
• Foreign domicile (address abroad)

This rule applies specifically to individuals residing abroad who are not registered in the Italian tax system. The Revenue Agency confirmed this position in response to an official inquiry (Response No. 407 of 31 July 2023), making clear that foreign heirs in this situation are not blocked from fulfilling their filing obligation by the absence of a codice fiscale.

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How the Declaration Is Filed Without a Codice Fiscale

Where a foreign heir without a codice fiscale is filing the succession declaration, the standard electronic filing procedure used by Italian residents — which requires SPID or a codice fiscale to access the Revenue Agency’s online system — is not available. In these circumstances, the Revenue Agency’s instructions confirm that the declaration may be submitted in paper form as an exception to the general rule of mandatory electronic filing.

The paper declaration must use the official form (Modello 4) available from the Revenue Agency, and must be submitted to:

• The Revenue Agency office with jurisdiction over the municipality of the deceased’s last Italian residence (domicilio fiscale), or
• Where the deceased was resident abroad and their last Italian residence is not known: the Revenue Agency’s Rome 6 office (Direzione Provinciale II di Roma — Ufficio Territoriale Roma 6), as established by Article 15, paragraph 2, of Law No. 383 of 2001

The declaration can be submitted in person, by post, or — most practically for foreign heirs — through an Italian lawyer or tax professional authorised to act on the heir’s behalf under a power of attorney.

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What the Succession Declaration Must Contain

Regardless of whether it is filed electronically or in paper form, the succession declaration must include the following information under Article 29 of Legislative Decree No. 346 of 1990:

• Identity of the deceased: name, date and place of birth, last domicile, date of death
• Identity of all heirs and legatees: names, dates and places of birth, foreign domiciles (and codici fiscali where available)
• Composition of the hereditary estate: detailed description of all assets, including real estate (with full cadastral data), bank accounts, securities, business interests and other property
• Liabilities and deductible charges: debts of the deceased, medical expenses, funeral expenses
• Net value of the estate and applicable inheritance tax calculation

The following supporting documents must be attached:

• Death certificate of the deceased
• Self-certification of family status history
• Photocopy of valid identity document for each heir
• Deeds of origin for any real estate in the estate
• Cadastral documentation for real estate (plans, cadastral certificates)
• Two authenticated copies of any published will
• Copy of any renunciation of inheritance where applicable
• Invoices for funeral and medical expenses claimed as deductible

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The 30-Day Additional Obligation for Real Estate

Where the estate includes real estate or real property rights, within 30 days of filing the succession declaration, the heir must also submit a request for the real estate transfer to the Provincial Offices — Territory of the Revenue Agency (Uffici Provinciali — Territorio dell’Agenzia delle Entrate). This separate administrative step is required for the transfer of real estate titles in the land registry and must not be overlooked.

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Frequently Asked Questions

What happens if the one-year deadline passes before I obtain a codice fiscale?

If the deadline is at risk of being missed because of the codice fiscale problem, the correct approach is to file the declaration in paper form using the alternative procedure described above — providing name, date and place of birth, and foreign domicile — rather than waiting and incurring penalties. An Italian lawyer can file the declaration on your behalf using a power of attorney, eliminating any requirement for you to be physically present in Italy.

Can one heir file the declaration on behalf of all the others?

Yes. Where there are multiple heirs, it is sufficient for one of them to file the succession declaration, which will cover all obligated persons. The declaration must identify all heirs and legatees, but only one filing is required. This is particularly useful where some heirs have a codice fiscale and others do not — the heir with the code can file electronically for all, including the personal data of those without a code.

Does filing the succession declaration mean I have accepted the inheritance?

Not automatically. Filing the succession declaration is a tax obligation — it is not, in itself, a legal act of acceptance of the inheritance. However, certain conduct that accompanies the filing — such as actively managing or using inherited assets — may constitute tacit acceptance of the inheritance under Italian civil law. If you have not yet decided whether to accept or renounce, it is important to take legal advice before filing, to understand whether the planned filing steps could be interpreted as acceptance.

Can an Italian lawyer file the declaration entirely on my behalf without me going to Italy?

Yes. A foreign heir can grant a notarial power of attorney to an Italian lawyer, authorising them to manage all stages of the succession — including filing the declaration, paying any taxes due, managing the estate assets and completing the transfer of real estate. The power of attorney must be executed before a notary in the heir’s country, apostilled and translated into Italian. This is the most practical approach for foreign heirs managing an Italian inheritance from abroad.

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Request an Initial Legal Assessment

If you are a foreign heir dealing with an Italian inheritance and need assistance with the succession declaration or obtaining an Italian tax code, contact our Italian inheritance lawyer to request an initial legal assessment. We will advise on the applicable obligations and manage the procedure on your behalf under Italian law.