Who must submit the declaration of estate
Latest update: 12/12/2020
The declaration of estate must be submitted by
- the heirs, those with title to inheritance and the legatees (provided that they have not expressly waived the right or – because they are not in possession of the estate – request the appointment of an estate trustee before the time limit for submitting the declaration of estate) or their legal representatives
- the legal representatives of the heirs or legatees
- those placed in possession of the property, in the event of absence of the deceased or a finding of presumed death
- the estate administrators
- trustees of estates in abeyance
- the executors of the will
- the trustees.
Exempted taxpayers
There is no obligation to submit a declaration if the following conditions are met simultaneously:
- the estate is passed on to the spouse and relatives in the direct line of the deceased
- the value of the estate does not exceed EUR 100 000
- the estate does not include immovable assets or real property rights
These conditions may not be met due to hereditary contingencies.
Attention: anyone who has submitted a declaration of estate listing immovable assets does not need to submit an IMU [municipal tax] return (Imposta municipale propria [property tax]). The Revenue Agency offices with jurisdiction to receive the declaration of estate will send a copy to the Municipality where the properties are located. Last updated: 16 November 2020.
