How to submit the declaration

Latest update: 12/12/2020

The heirs, those with title to inheritance and the legatees must submit the declaration of estate within 12 months of the date of opening of the succession, which generally coincides with the taxpayer’s date of death.

The declaration of estate and the application for land registry title changes must be submitted exclusively online, through the online services of the Revenue Agency, which can be accessed with a Public Digital Identity System (SPID) or Fisconline/Entratel username.

The Agency provides a Declaration of estate and application for land registry title changes application to fill in and submit the declaration. Proof of submission is provided by the receipt sent online by the Agency (second receipt).

The declaration can also be submitted through a qualified intermediary - for example, accountants or tax assistance centres (CAF) - or directly by the taxpayer at the relevant Revenue Agency office. Any local Revenue Agency office can issue certified copies of the duly submitted declaration, which banks etc. may require to release current accounts or securities, provided electronic markings (formerly revenue stamps) are provided.

Special cases
 

Foreign residents may exceptionally submit a paper form if online submission is not possible. The form must be sent to the relevant Agency office by registered mail or other equivalent means which establishes the date of posting with certainty. The declaration shall be deemed to have been submitted on the day it is delivered to the post office.

If the deceased resided abroad but had previously resided in Italy, the declaration must be submitted to the office of the Agency in the district where the deceased last resided in Italy. If this is not known, the declaration must be submitted to Rome Provincial Directorate II - Ufficio Territoriale ROMA 6 - EUR TORRINO, in Via Canton 20 - CAP 00144 Rome.

If the death occurred before 3 October 2006 Form 4 must be used. For declarations supplementing, replacing or amending declarations submitted with Form 4, this form must still be used, following the relevant submission methods. In this case, the competent local office is the office to which the first declaration was submitted.

If the taxpayer has decided not to make use of the automatic title change service by submitting the declaration of estate, he or she must submit a request to change the title of the properties to the competent provincial offices of the Agency within 30 days of registering the declaration.