Tax authorities

Inheritance: how and when to submit the inheritance declaration. There is a pre-filled form

Twelve months to file the notice of the commencement of succession, which normally coincides with the date of death of the taxpayer from whom the inheritance is received. A guide published by the tax authorities also explains who is required to pay and how

by Rome Editorial Staff

28 July 2026

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3' min read

Translated by AI

Versione italiana

3' min read

Translated by AI

Versione italiana

Electronic submission must be made within 12 months of the date on which the succession commences, which normally coincides with the date of death of the taxpayer from whom the inheritance is received. The submission may be made directly by the heirs, those entitled to a share of the estate and legatees via:

the ‘Pre-filled online inheritance tax return’ service, available at members’ area of the Italian Revenue Agency’s website;
the ‘Declaration of Succession and Application for Cadastral Transfers’ software.

These are some of the guidelines provided by guide ‘Inheritance Tax Return and Tax’ published by the Italian Revenue Agency.

The pre-filled online tax return

The pre-filled online inheritance tax return service – as the guide explains – enables users to complete the form more quickly, by providing a return that is already partially filled in with certain details held by the Agency. Users simply need to confirm or, if necessary, amend this information. Furthermore, without the need to install any software, the web service calculates the tax due and allows you to pay it directly when you submit the return electronically. Finally, it enables you to request the transfer of ownership of properties in the land registry. To access the service, you must have SPID credentials, or a Cie (electronic identity card) or a Cns (National Services Card).

Other ways to send it

As the Revenue Agency’s guide points out, the tax return may also be submitted via an authorised intermediary (a professional or a CAF). Finally, by booking an appointment at a Revenue Agency office, the taxpayer may ask that office to submit the tax return they have completed electronically.

Only those residing abroad may submit a paper copy if they are unable to submit the form electronically. In such cases, the form must be submitted by registered post or by another equivalent means that provides clear proof of the date of posting.

When can you avoid filing a tax return

The guide also highlights the circumstances under which filing the return may be avoided. As the guide states, ‘there is no obligation to submit the return if all of the following conditions are met simultaneously:

1. if the estate passes to the spouse and the deceased’s lineal relatives and is valued at no more than 100,000 euros;

2. if it does not include immovable property or rights in rem relating to immovable property’.

Self-assessment

The Agency’s guidance also specifies that, for inheritances commencing on or after 1 January 2025, it is the taxpayer who must ‘self-assess’ inheritance tax in cases where it is due , as was already the case for other taxes (mortgage tax, land registry tax, stamp duty) and the fee for mortgage and land registry services. Therefore, within 90 days of the deadline for submitting the return, the taxpayer must pay the tax (if due). Inheritance tax may be paid either at the same time as the return is filed, together with the other self-assessed amounts, or subsequently (but within 90 days of the deadline for filing the return).

Tax rates and allowances

The guide also sets out the rates and allowances for inheritance tax:

4% for transfers made to a spouse or lineal relatives (ascendants and descendants), to be applied to the total net value exceeding, for each beneficiary, 1 million euros;
6 per cent for transfers to brothers or sisters, to be applied to the total net value in excess, for each beneficiary, of 100,000 euros;
6 per cent for transfers to other relatives up to the fourth degree, and collateral relatives by marriage up to the third degree, to be applied to the total net value transferred, without the application of any tax-free allowance;
8 per cent for transfers to all other persons, to be applied to the total net value transferred, without the application of any tax-free allowance.

For transfers made to people with disabilities, the tax is levied on the value of the share or bequest that exceeds 1.5 million euros.

The option to pay in instalments

Where the amount due (excluding the advance payment) is 1,000 euros or more, you may opt to pay in instalments, as follows:

payment of an advance instalment of at least 20% of the tax due (to be made at the same time as, or within 90 days of, the deadline for submitting the tax return);
payment of the remaining amount in up to 8 equal quarterly instalments for amounts up to 20,000 euros, or in a maximum of 12 equal quarterly instalments for amounts exceeding 20,000 euros.

The office checks that the self-assessment has been carried out correctly and, if it finds that a higher amount of tax is due, issues a tax assessment notice within two years of the date on which the inheritance tax return was filed.

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