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.