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You are an heir settling a relative's estate

Handling an inheritance

Understand inheritance taxes and duties, compute the tax due by each heir, the funeral expenses deduction and the IMU on inherited property, then file the inheritance return, request the cadastral transfer, claim the funeral expenses in your return and pay IMU: 8 steps.

Start here: Inheritance and gifts in Italy: taxes, the estate return and handing over a business

Understand: inheritance tax, allowances, inheritance return

  1. Step 1 of 8
    CourseFree42 min

    Inheritance and gifts in Italy: taxes, the estate return and handing over a business

    Allowances and rates for each heir, mortgage and cadastral taxes on property, who files the estate return within twelve months, when no return is needed, self-assessment and instalments. Then gifts made before a notary, the transfers the tax leaves out, and passing a business or company shares to children under a five-year commitment. Two modules with case studies, 2026 rules.

Compute: tax per heir, funeral expenses, IMU on inherited property

  1. Step 2 of 8
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    Italian inheritance and gift tax — what each beneficiary pays

    A spouse and direct relatives pay 4 % on the part of their share above 1 million euros; brothers and sisters 6 % above 100,000 euros; other relatives up to the fourth degree and in-laws 6 % with no allowance; everyone else 8 %. For a person with a severe disability the allowance is 1.5 million. Property also bears mortgage tax (imposta ipotecaria) at 2 % and land registry tax (imposta catastale) at 1 %, or a flat 200 euros each with first-home relief.
  2. Step 3 of 8
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    Italian funeral expenses tax credit (19 %)

    Funeral costs give a 19 % deduction from gross IRPEF on at most EUR 1,550 per death, whether or not you were related to the person who died. When several people share the bill, the EUR 1,550 cap stays single and each payer uses it in proportion to their share. Above EUR 120,000 of total income the deduction shrinks, reaching zero at EUR 240,000.
  3. Step 4 of 8
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    Italian municipal property tax (IMU) on buildings — taxable base and amount due

    The IMU taxable base of a building is its cadastral income (rendita catastale) uplifted by 5 % and multiplied by the category coefficient — 160 for homes. The tax is that base times the municipal rate, or the statutory 0.86 % for other buildings when no municipal rate is entered. A main home is exempt, except in categories A/1, A/8 and A/9.

File: inheritance return, cadastral transfer, income tax return

  1. Step 5 of 8
    FormFree120 min

    Italian estate declaration (dichiarazione di successione)

    Within 12 months of death, online: who must file it, when you are exempt, which taxes to pay before filing, self-assessment of inheritance tax since 2025 and payment in instalments — guide, deadlines and worked example.
  2. Step 6 of 8
    FormFree45 min

    Italian cadastral transfer application (voltura catastale) after an inheritance

    Who must apply for the voltura, how long after registering the inheritance return, how to file online with Voltura catastale web or at the Provincial Office - Territory, what it costs and when nothing is due — guide, deadlines and worked example.
  3. Step 7 of 8
    FormFree45 min

    Italian 730 tax return (pre-filled and ordinary)

    By 30 September 2026 for 2025 income: who can use the 730, how to check and file the pre-filled return, the 730 without a withholding agent, refunds through payroll and the sections that stay on the Redditi PF form — guide, deadlines and worked example.

Pay: IMU on inherited property

  1. Step 8 of 8
    FormFree20 min

    Paying Italian IMU property tax with the F24

    First instalment by 16 June, balance by 16 December, single payment possible in June: who pays, which rates to use for the advance, how to fill in the IMU section of the F24 and which tax codes to choose — guide, deadlines and worked example.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in Italian