Module 121 min2199 wordsFree — no account
Inheritance: allowances, rates and a return within twelve months
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Legislative Decree 346 of 31 October 1990, consolidated inheritance and gift tax act, art. 7, Determination of the tax, paragraphs 1 to 4, version 4 (version 5 only records the repeal) — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Imposta di successione – Aliquote e franchigie » — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Dichiarazione di successione – Chi deve presentare la dichiarazione »: who files and the exemption — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Dichiarazione di successione – Come e quando »: twelve months, filing channels, land-registry updates — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Dichiarazione di successione – Imposte »: self-assessment, instalments, minor slips — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Imposta di successione – Come pagare » — verified on September 25, 2026
- Agenzia delle Entrate — Fact sheet « Imposta di donazione – Donazione di beni immobili »: mortgage and cadastral taxes, first home — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rate for the spouse and relatives in the direct line — 4 %
gazzettaufficiale.it · 2026 rules - Allowance for each spouse or direct-line relative — 1,000,000 €
gazzettaufficiale.it · 2026 rules - Rate for brothers and sisters — 6 %
gazzettaufficiale.it · 2026 rules - Allowance for each brother or sister — 100,000 €
gazzettaufficiale.it · 2026 rules - Rate for other relatives up to the fourth degree and the in-laws named by law, no allowance — 6 %
gazzettaufficiale.it · 2026 rules - Rate for every other beneficiary, no allowance — 8 %
gazzettaufficiale.it · 2026 rules - Allowance for a beneficiary with a severe disability — 1,500,000 €
gazzettaufficiale.it · 2026 rules - Mortgage tax on the value of the property — 2 %
agenziaentrate.gov.it · 2026 rules - Cadastral tax on the value of the property — 1 %
agenziaentrate.gov.it · 2026 rules - Mortgage tax, and separately cadastral tax, when the first-home conditions are met — 200 €
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Work out inheritance or gift tax
Enter the value received and the family relationship to get the allowance, the tax and, where property is involved, the mortgage and cadastral taxes.
- The Italian estate return
Who files it, how to complete it online together with the land-registry update, and which documents to gather.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.