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Italian estate declaration (dichiarazione di successione)

The Italian estate declaration (dichiarazione di successione) must be filed within 12 months of the date the succession opens, which is generally the date of death, by one of the persons required to do so: heirs, persons entitled to inherit, legatees or their representatives. It is filed online, directly from the Agenzia's reserved area or through an authorised intermediary. For successions opened from 1 January 2025, the inheritance tax is self-assessed in the declaration and paid within 90 days of the filing deadline.

Up to date for 2025 — verified on September 24, 2026Official procedure, no printed formGuide: about 120 min

This content is part of the path: Handling an inheritance· Step 5 of 8· Next step: Italian cadastral transfer application (voltura catastale) after an inheritance

Deadlines

Before filing
If the estate includes real estate: calculation and payment of the mortgage and cadastral taxes, stamp duty and any fees for the certificate of filing
Within 12 months of the opening of the succession
Online filing of the estate declaration and cadastral transfer application
Within 90 days of the filing deadline
Payment of the self-assessed inheritance tax, for successions opened from 1 January 2025; for earlier successions, within 60 days of notification of the tax assessment notice
Within 15 days
The bank or Poste Italiane forwards to the Agenzia the exemption statement handed in by the heirs

Documents to prepare

  • Death certificate, and personal details and tax codes of the deceased and the heirs
  • Any will and any deeds renouncing the inheritance
  • Cadastral data of the real estate and real-estate rights
  • Statements of bank accounts, securities and other assets of the estate at the date of death
  • IBAN of the account to be debited, if the taxes are paid at filing
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Heirs, persons entitled to inherit and legatees, or their legal representatives, unless they renounce or have an estate administrator appointed before the filing deadline
  • Persons placed in possession of the assets of an absent or presumed-dead person, estate administrators, curators of unclaimed estates, executors and trustees
  • Where several persons are required to file, a single declaration filed by one of them is enough
  • Exemption when three conditions are all met: the estate passes to the spouse and relatives in the direct line, is worth no more than 100,000 euros and includes no real estate or real-estate rights; later additions to the estate can remove the exemption

Worked example

Anna Bianchi inherits from her father in Padua

Anna's father dies on 10 March 2026, leaving her a flat and a bank account holding 40,000 euros. Although the estate is small, it includes real estate: the exemption does not apply and Anna must file the declaration by 10 March 2027. She uses the pre-filled declaration in the reserved area, which also contains the cadastral transfer application for the flat, first pays the mortgage and cadastral taxes and stamp duty, then self-assesses the inheritance tax in section EF, payable within 90 days of the filing deadline. She does not file an IMU declaration for the flat: the Agenzia sends a copy to the municipality.

How to fill it in, step by step

  1. Check whether you must file or whether all three exemption conditions are met; if you are exempt, say so to banks, Poste Italiane and other financial intermediaries.
  2. Gather the details of the deceased, the heirs and the assets: real estate with its cadastral data, accounts, securities and other assets of the estate.
  3. If the estate includes real estate, calculate and pay the mortgage and cadastral taxes, stamp duty and any fees before filing the declaration.
  4. Complete the estate declaration and cadastral transfer application: use the pre-filled version or the application in the reserved area (SPID, CIE or CNS), the Agenzia's software, or an authorised intermediary.
  5. For successions opened from 1 January 2025, self-assess the inheritance tax in section EF and choose whether to pay it at filing, by direct debit from the account given by IBAN, or within 90 days of the deadline, possibly in instalments.
  6. File the declaration within 12 months and keep the receipt that proves filing; request the certificate of filing in the declaration if you need it to release accounts or securities.

Good to know

  • The Agenzia provides a pre-filled estate declaration, which also contains the cadastral transfer request for any real estate.
  • Anyone who filed an estate declaration listing real estate does not file an IMU declaration: the Agenzia office sends a copy to the municipality where the property is located.
  • Payment can be spread if the amount to be split, net of the down payment, is at least 1,000 euros: a down payment of at least 20% and the rest in up to 8 quarterly instalments, or 12 above 20,000 euros, with interest.
  • Anyone not using the automatic cadastral transfer must request it from the provincial Territorio offices within 30 days of registration of the declaration.
  • For deaths before 3 October 2006, Modello 4 is still used, including to supplement or amend a declaration filed on that form.
  • Inheritance tax rates and allowances are not copied here: the related calculator applies them.

Common mistakes

  • Assuming you are exempt because the estate is worth less than 100,000 euros when it includes real estate or a real-estate right.
  • Counting the 90 days for payment from the date the declaration is sent: they run from the filing deadline.
  • Filing the declaration before paying the mortgage, cadastral and stamp taxes due on real estate.
  • Also filing an IMU declaration for inherited property already listed in the estate declaration.

Frequently asked questions

When is the estate declaration due?

Within 12 months of the date the succession opens, which is generally the date of death.

When is it not required?

When the estate passes to the spouse and relatives in the direct line, is worth no more than 100,000 euros and includes no real estate or real-estate rights, all three conditions together. The heirs state this to banks, Poste Italiane and financial intermediaries.

Who calculates the inheritance tax?

For successions opened from 1 January 2025, the taxpayer does, automatically in section EF of the declaration. For earlier ones the office assesses it and serves a notice to be paid within 60 days.

Can it be filed on paper?

Only exceptionally, for residents abroad unable to file online, by sending it to the competent office by registered mail or an equivalent method.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.