📜 SUCCESSION

Declaration of Succession – Inheritance Transfer

Complete Assistance – Revenue Agency – Online Submission

🔎 What is a Declaration of Succession?

The Declaration of Succession is the tax procedure that must be submitted when a person dies and leaves real estate, land, bank accounts, or other assets to their heirs.

Through this declaration, the deceased's assets and the heirs entitled to the inheritance are communicated to the Revenue Agency.

The declaration allows for the official transfer of ownership of the assets to the heirs.

📜 Regulatory References

Succession is governed by:

• Legislative Decree 346/1990 (Consolidated Law on Successions and Donations)

• Regulations of the Revenue Agency

• Italian Civil Code

The declaration must be submitted within 12 months from the date of death.

❓ When is succession mandatory?

The declaration of succession must be submitted when the deceased owned:

✔ Real estate (houses, apartments, land)
✔ Bank or postal current accounts
✔ Investments or securities
✔ Other assets

In some specific cases, it may not be mandatory, but it is always advisable to verify the situation.

⚙️ How the procedure works

1️⃣ Document collection

Preparation of documentation for the deceased and heirs.

2️⃣ Verification of hereditary assets

Analysis of real estate, current accounts, and assets.

3️⃣ Declaration compilation

Preparation of the declaration of succession.

4️⃣ Online submission

Transmission of the practice to the Revenue Agency.

5️⃣ Cadastral transfer

Updating of cadastral data for real estate.

⚠ Common errors

❌ Failure to submit within deadlines
❌ Incomplete documents
❌ Errors in real estate data
❌ Failure to indicate all heirs

Errors can lead to tax penalties or delays in succession.

💎 Why request professional assistance?

With specialized assistance:

✔ Verification of the deceased's assets
✔ Correct declaration compilation
✔ Calculation of succession taxes
✔ Secure online submission
✔ Cadastral transfer management
✔ Complete professional support

🎯 Concrete benefits

• Regular transfer of assets to heirs

• Compliance with tax regulations

• Reduced risk of errors or penalties

• Professional management of the practice

• Greater legal certainty for heirs

📂 Necessary documents

DOC: Death certificate
DOC: Identity card of heirs
DOC: Tax code of heirs
DOC: Family status of the deceased
DOC: Cadastral surveys of real estate
DOC: Bank account or asset documents
DOC: Any will

🌐 Official information

Revenue Agency
https://www.agenziaentrate.gov.it

🚀 Manage the Declaration of Succession correctly

Transfer the inheritance without errors and in compliance with the law.

✔ Complete assistance
✔ Declaration compilation
✔ Online submission
✔ Cadastral transfer