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Inheritance and succession 2026: taxes, declaration, division among heirs
When someone dies, you have 12 months to file a succession declaration. Missing this deadline results in hefty penalties. This guide explains: who must file, how to complete it, how much inheritance tax to pay, exemptions, and how to divide the inheritance among heirs.
Authority
Agenzia delle Entrate
Time
3–4 ore
Updated
Apr 2026
What you need
- ✓Tax code of deceased and heirs
- ✓Death certificate
- ✓Deceased's last year IRPEF declaration
- ✓Inventory of assets (real estate, bank accounts, cars, etc.)
- ✓Will (if present)
Step-by-step procedure
1
Within 12 months: File the succession declaration
Within 12 months of death, you must file model 4 of the succession declaration with the Revenue Agency. If you don't, you risk penalties from 120% to 240% of the undeclared amount. You can do it online with SPID or through an accountant.
The 12-month deadline is critical. If death occurs on March 15, you have until March 15 of the following year.
2
Calculate net estate and inheritance taxes
Sum the value of all assets (real estate, accounts, cars, jewelry) and subtract debts (mortgages, loans). The net value determines the inheritance tax. The rate varies by degree of kinship: 4% for spouses/children, 6% for siblings, 8% for others. There are exemptions: €1 million for spouses, €1 million for each child.
If the value is below exemptions, you don't pay inheritance taxes (but you must still declare).
3
Divide the inheritance among heirs according to law
If there is no will, the division follows Italian law: the spouse and children divide equally. If there are multiple children, each receives an equal share. If there are no children, the inheritance goes to the spouse; if not, to parents; if not, to siblings.
If there is a will, it prevails over legal division (but reserved portions for spouse/children must be respected).
4
Pay inheritance taxes and get the receipt
Once inheritance taxes are calculated, pay them by the day of declaration filing at the Revenue Agency or via F24. The payment receipt is necessary to register transfers of real property (notarial deeds).
Payment via F24 is the standard method. You can delegate payment to an accountant.
5
Register property transfers with a Notary
For inherited real estate, you must register the property transfer with a Notary. The Notary drafts the transfer deed and registers it with the Revenue Agency. Cost: 1-2% of the property value. Required: death certificate, succession declaration, land registry report.
The notarial deed is mandatory for real property. For bank accounts and cars, transfer is automatic through the succession declaration.
📄
Modello 4 — Dichiarazione di Successione
Agenzia delle Entrate
Frequently asked questions
Responsible authority
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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.
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