Successions, the simplified declaration arrives. Here's how to calculate the tax
The new automated counting service on the Inland Revenue website is launched. The procedure concerns succession cases opened from 1 January 2025
2' min read
Key points
2' min read
Simplified inheritance tax declarations. And tax calculation (when due) automated. The Agency is launching a new service in the wake of the decree implementing the tax delegation. In fact, a new applicative (available in the reserved area and therefore with access through Spid, Cie, Cns or Fisconline /Entratel credentials) that automatically calculates the tax to be paid. A novelty that, as stated in the note issued by the Agency, concerns 'successions opened from 1 January 2025, for which, following recent regulatory changes, the amount due is no longer requested by the Revenue Office but determined and paid independently by the taxpayer'. With the change introduced 'it is now directly the system that automatically calculates the amount within the EF framework of the model'.
First the self-assessment
.From inheritances opened as of 1 January 2025 taxpayers must self-calculate the tax, based on the data indicated in the inheritance declaration. And this is where the assistance provided by the Agency comes in with a tool that can automatically calculate the amount due. In addition, the taxpayer will be able to access a summary statement, which can be saved or printed, with the amount of tax apportioned to each heir, called and/or legatee. Whereas, recalls the Agency, 'for successions opened before 1 January 2025, the tax will continue to be settled by the territorial offices of the Inland Revenue'.
How to submit the declaration
.The declaration of inheritance can be submitted through telematic services, through an authorised intermediary or at an office of the Agency. Through the online service, citizens are guided through the various steps to be taken by means of information organised in a 'more intuitive' manner, as the Inland Revenue promises. And with the possibility of contextually carrying out cadastral registrations..
The model already pre-filled
.With the uploading of data already in the Agency's possession, it is left to the taxpayer to simply validate or possibly modify this information, thus achieving faster compilation.
Hypocatastical taxes
.When there is a property in the estate's assets, mortgage, cadastral and stamp duty and the tax for mortgage and cadastral services must be self-calculated and paid before submitting the declaration of inheritance. Thanks to the telematic declaration, this calculation is done automatically at the end of the form-filling phase.
