What happens if the 12-month deadline is missed?

Standard penalty: 120% to 240% of the tax due. With voluntary disclosure within 90 days: reduced penalty of 3.75%. The longer you wait, the higher the penalty.

Do all heirs need to agree to file it?

No. Even a single heir can file it on behalf of all. All heirs remain jointly liable regardless.

Do I need to pay inheritance tax?

Only if the value exceeds the threshold. For spouse and children the threshold is €1 million per person (4% rate on the excess). For siblings €100,000 (6% rate). For other relatives and third parties no threshold (6% or 8% rate).

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Inheritance declaration

The inheritance declaration must be submitted to Agenzia delle Entrate within 12 months of the date of death. It must be submitted by the heirs (or the legatee). For simple cases it can be done online with SPID. For real estate, businesses or complex estates, a CAF or notary is advisable. Failure to submit results in penalties.

Authority

Agenzia delle Entrate

Time

Variabile (2-4 ore per casi semplici)

Updated

Apr 2026

What you need

✓SPID, CIE or CNS
✓Death certificate
✓Marriage certificate or civil status certificate of the deceased
✓Will (if any)
✓Identity documents of all heirs
✓Land registry searches for inherited properties
✓Bank statements and financial documents of the deceased
✓Tax code of the deceased and all heirs

Step-by-step procedure

Check if you are required to file it

You do not need to file it if the estate goes to a spouse or direct-line relatives (children, parents) and the net value is below €100,000 with no real estate. In all other cases it is mandatory.

Gather all documentation

List all the deceased's assets: properties (with land registry records), bank accounts, investments, vehicles, businesses. Subtract documented debts (mortgages, proven liabilities).

Banks freeze the deceased's accounts. You can only unlock them after filing the inheritance declaration.

Complete and submit the declaration

Log in to agenziaentrate.gov.it with SPID and use the "Dichiarazione di Successione Online" service. Alternatively, go to a CAF or notary. Pay the inheritance tax (if due) and the mortgage and land registry taxes on properties.

Inheritance tax thresholds: €1 million for spouse and children, €100,000 for siblings, none for others.

Update the land registry for properties

After the inheritance declaration, submit the land registry update to Agenzia delle Entrate to register the properties in the heirs' names. This is a separate but related step.

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Dichiarazione di Successione online

Agenzia delle Entrate

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800.909.696

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.