How to make a declaration of succession in Italy without a tax code
Are you a foreigner called to inherit in Italy and do not have the tax code needed to file the declaration of succession? You are in the right place. In this short guide, we will explain how to proceed. Before we start, we remind you that you can consult another article on our blog that delves into all aspects of hereditary succession in Italy.
Let’s do a brief recap.
What is the declaration of succession?
In Italy, the declaration of succession is a mandatory tax procedure, through which the Italian Revenue Agency is informed about the heirs taking over the deceased’s assets. This determines the taxes to be paid, according to current laws. The subjects who must obligatorily present the declaration of succession are: those called to inherit (unless they have renounced it), the legatees and their representatives, those already in possession of the hereditary goods, the administrators of the estate, the curators of the lying estate, and the testamentary executors. The reference law is the Unified Text number 346 of 1990, which deals with inheritance and donation tax. Specifically, article 28 is of interest here.
When must the declaration of succession be presented in Italy?
The declaration of succession in Italy must be submitted within one year from the date of the opening of the succession (generally coinciding with the moment of the testator’s death). If it is presented at a later time, there will be increasingly higher administrative penalties in relation to the delay.
Where must the declaration of succession be submitted?
It is necessary to use the model provided by the Italian Revenue Agency, otherwise, the declaration itself is null and void. Specifically, the declaration must be submitted to the Revenue Office in the district where the deceased’s last Italian residence (fiscal domicile) was established. Since 2014, for successions opened on October 3, 2006, the declaration must be sent electronically using the software provided by the website of the Revenue Agency or by going to a Tax Assistance Center. If the deceased was resident abroad and the last Italian residence is not known, the declaration must be forwarded to the Revenue Agency Office of Rome 6.
Which subjects must present the declaration of succession in Italy?
The subjects obliged to present the declaration of succession and pay the related taxes are:
- the heirs and legatees
- the subjects already in possession of the hereditary goods
- the administrators of the estate
- the curators of the lying estates
- the testamentary executors
- trusts.
The subjects who, instead, do not have this obligation are: the straight-line relatives of the testator or the spouse (provided that the inheritance does not include real estate or real rights, and that the testator’s estate is not more than 100 thousand euros). If there are multiple subjects obliged to present the declaration of succession, it is sufficient for just one of them to do so.
What are the other cases of exemption from the obligation to present the declaration of succession in Italy?
- The fifth paragraph of article 28 of the Unified Text provides for exemption from the obligation to present the declaration of succession for those called to inherit and the legatees in these cases:
- renunciation of the inheritance or legacy before the deadline for presenting the declaration
- appointment of a curator to administer the estate when not in possession of the hereditary goods. In both cases, the subjects must send, to the Revenue Agency, a registered letter with a copy of the declaration of renunciation or the application for the appointment of the curator.
What is the content of the declaration of succession?
- The most important data provided by article 29 of the Unified Text are:
- identification of the deceased, the called or the heirs, and the legatees
- composition of the hereditary assets (detailed description of goods and rights)
- liabilities and deductible charges
- the overall net value of the hereditary estate
- reductions and possible deductions If the first two types of data mentioned are missing, there is an irregularity of the declaration (article 32 of the Unified Text).
Which documents must be presented for the declaration of succession in Italy?
For the correct forwarding of the declaration of succession, various documents are required. The main ones are:
- a death certificate
- a self-certification regarding the family status history
- a photocopy of a valid identity document for each heir
- a photocopy of the tax code or health card of the deceased and each heir
- the acts of origin of the real estate properties registered to the deceased and/or co-registered with other subjects
- the donation deeds stipulated in life by the deceased in favor of one or more heirs
- technical documents on real estate registered to the deceased (cadastral plans, etc.)
- two authenticated copies related to the publication of the will (if existing)
- an authenticated copy of the possible renunciation of the inheritance
- an invoice for the payment of funeral expenses and medical expenses, etc.
What happens for heirs who do not have a tax code?
Let’s come to the problematic issue of interest.
If there are heirs without a tax code, what procedures must be put in place for the successful presentation of the declaration of succession in Italy?
It was the Revenue Agency itself that recently provided (response to an inquiry, made by a citizen, number 407 of July 31, 2023), the instructions to follow for residents abroad (not registered in the Italian tax registry): these will have to indicate name and surname, place and date of birth, and their foreign domicile.
The Revenue Agency’s instructions on the declaration of succession in Italy
The document summarizes the steps to follow to comply correctly.
Firstly, subjects residing abroad, if they cannot perform the electronic transmission, can present the declaration, exceptionally, in paper form.
Then, according to what is provided by article 6, paragraph 2, second period, of the decree of the President of the Republic number 605 of 1973, in cases where it is mandatory to indicate the tax code for individuals, it is still possible to comply by indicating only the following data:
- name and surname
- place and date of birth
- foreign domicile.
Conclusions
If you need assistance in submitting your declaration of succession in Italy, you can contact us, and one of our Italian lawyers specializing in successions will be able to handle your case in the best way.
