Posted by on Sep 26, 2017 in LEGAL UPDATES

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The death of a person in Italy must be registered within 12 months, by the heirs, an Executor or other interested party, by lodging the form known as the “dichiarazione di successione“, probably the equivalent of the application for Probate in the UK.

Up to now this form has been presented at the tax office, the Agenzia delle Entrate, in the area of the last place of residence of the deceased. The form states whether the deceased died intestate, or intestate, In case of a testate succession an authentic copy of the last will must be attached, and a foreign will must have a sworn translation and be correctly legalised.

From January 2018 the form must be presented online, either through the software Fisconline for individuals, or Entratel where using a registered “intermediary” such as an accountant or lawyer. This new system should reduce paperwork and queuing time at the tax office, but will probably take several years for glitches in the electronic filing system to be ironed out.

Here is a link to the website of the Agenzia delle Entrate:

http://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Home/CosaDeviFare/Dichiarare/Dichiarazione+di+successione/InfoGen+DichSucc/Come-quando+DichSucc/

The declaration is a “tax” declaration, and following its presentation the Agenzia delle Entrate will calculate whether any inheritance tax is due, depending on the relationship between the heirs and the deceased and the value of the estate.

Two steps then are taken where the deceased left immovable property in Italy.

Firstly the declaration is sent to the Conservatoria dei Registri Immobiliari by the tax office for  a “trascrizione” of the declaration of succession is made against the register of any immovable property.

Secondly a certified copy of the declaration of succession is then presented at the Catasto Fabbricati and/or Catasato Terreni, depending on whether the deceased had owned building or land. In this way through the “voltura catastale” the Land Registry would be updated with the names of all the heirs and the share of property that each heir had received, and the type of ownership.

From 2018 both the trascrizione and the voltura will be dealt with directly by the Agenzia delle Entrate receiving the online declaration.

New codes “codici tributi”  have to be quoted on payment of any tax due on succession in Italy form 2017.

 

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