Here is who is obliged to pay inheritance tax based on these clarifications from the Revenue Agency

The Revenue Agency has provided clarifications on who are the subjects obliged to submit the declaration of succession. He did so with answer no. 296 of 2022, with which it complied with what has already been expressed by the Court of Cassation. Well, with this clarification, he specified that the obligation to submit the declaration falls on the subjects called to inherit. Such are:

  • those called to inherit;
  • legatees;
  • their legal representatives;
  • those placed in the temporary possession of the assets of the absent;
  • the administrators of the estate;
  • the trustees of the existing inheritance;
  • the executors of the wills.

This, up to the moment of their renunciation, to be carried out in accordance with the law. They are exempted if, not being in possession of hereditary assets, they have requested the appointment of a curator, renouncing the inheritance. Having clarified this, let’s focus on what the Court of Cassation deduced on the matter.

What the Revenue Agency clarified by referring to the sentence of the Supreme Court

As indicated, theRevenue Agency it referred to a recent sentence of the Court of Cassation, namely n. 11832 of 2022. It clarified that the subjects called to inherit are required to submit the declaration of succession, at least until the moment of renunciation. This aspect would be relevant for the purpose of identifying the subjects obliged to pay inheritance tax. The latter, in particular, would fall on the listed subjects, with the exception of legatees, unless the renunciation occurs, which produces retroactive effect. It therefore also overwhelms the burden associated with acceptance. Consequently, those who renounce the inheritance are not even required to pay inheritance tax.

Ultimately, here is who is obliged to pay inheritance tax: the subjects listed in the first paragraph, who, however, do not exercise the right to waiver. This is because, as a result of the renunciation, there are no:

  • the obligation to make the declaration of succession;
  • joint and several liability of those called to inherit;
  • the obligation to pay inheritance tax.

Here is who is obliged to pay inheritance tax based on these clarifications from the Revenue Agency

The declaration of succession must be filed within 12 months of the opening date of the succession. If several subjects are obliged to make the same declaration, this is not considered omitted, if presented by only one. As for the obligation to pay the tax, the Consolidated Law on Successions provides that the heirs are jointly and severally obliged to pay the tax, for themselves and for legatees. Furthermore, that the co-heir, who has accepted the inheritance with benefit of inventory, is jointly and severally obliged to pay, within the limit of the value of his or her share of the inheritance, And finally that, until the inheritance has been accepted, the called to the inheritance and the other obliged subjects are jointly liable for the tax. All, except the legatees and within the limits of the value of the hereditary assets, respectively owned.

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Here is who is obliged to pay inheritance tax based on these clarifications from the Revenue Agency


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