October 2026 update: inheritance tax is now self-assessed
Legislative Decree no. 139 of September 18, 2024 rewrote Arts. 27 and 37 of Legislative Decree no. 346/1990. The new Art. 27, paragraph 2, provides: «The tax is assessed by the persons obliged to pay it on the basis of the inheritance tax return, pursuant to Article 33, and is self-assessed again, pursuant to the same article, in the event of the subsequent filing of a substitute or supplementary return referred to in Article 28, paragraph 6.»
The new Art. 37, paragraph 1: «The taxpayer pays the inheritance tax self-assessed pursuant to Article 33, paragraph 1, within ninety days of the deadline for filing the return referred to in Article 31.»
In practice: it is the heirs and the other obliged persons who calculate the tax on the basis of the return and pay it within ninety days of the expiry of the deadline for filing it. Each situation must be assessed on the documents.
Source: Normattiva – Legislative Decree no. 139 of September 18, 2024
In 30 seconds
- The inheritance tax return must be filed within twelve months of the opening of the succession, as a rule online with the Revenue Agency, and one return is enough for all those obliged.
- It is not mandatory if the inheritance goes to the spouse and direct-line relatives, the assets do not exceed 100,000 euro and there are no real estate properties or real rights over real estate.
- The deadline may run from different moments in special cases (benefit of inventory, renunciation, will discovered later): they must be checked on the specific case.
- Filing the return and paying the taxes is not the same as accepting the inheritance.
Updated on October 14, 2026.
After the death of a family member, one of the most important obligations is the inheritance tax return (also called succession declaration), which serves to notify the tax authorities of the assets and rights passed to the heirs and to calculate the taxes due.
Who files it and by when
The return must be filed within twelve months of the date the succession opens, which as a rule coincides with the date of death. Any one of the heirs, of those called to inherit or of the legatees is obliged, and the filing by one releases the others. It is transmitted online to the Revenue Agency, directly or through an authorized intermediary. With the return one also requests the cadastral transfer (voltura catastale) of the properties.
Special cases on the running of the deadline
- Acceptance with benefit of inventory: the annual deadline runs from the day on which the deadline for drawing up the inventory expires.
- Renunciation of the inheritance: the deadline runs from the day on which the next person called learns of the renunciation.
- Events that change the devolution of the inheritance, such as the discovery of a will whose existence was unknown: the same rule of knowledge of the event.
These are rules of the tax regime that should be checked on the specific case and on the rule in force at the date the succession opens.
When it is not mandatory
There is no obligation to file it if the inheritance is devolved to the spouse and to direct-line relatives, the inherited assets do not exceed 100,000 euro and do not include real estate or real rights over real estate. In practice, however, banks may still request documentation to unblock the accounts.
Next question: What to do with the deceased’s money in the bank? The deceased’s money in the bank.
Inheritance tax
The rates depend on the degree of kinship and apply to the value exceeding the exemption thresholds:
- spouse and direct-line relatives: 4% on the value exceeding 1 million euro for each beneficiary;
- brothers and sisters: 6% on the value exceeding 100,000 euro for each;
- other relatives up to the fourth degree and in-laws up to the third degree: 6%, with no exemption threshold;
- other persons: 8%, with no exemption threshold.
For beneficiaries with a recognized serious disability the exemption threshold is 1.5 million euro. After the 2024 reform (Legislative Decree no. 139/2024), for successions opened from 2025 the tax is self-assessed by the heirs and paid within ninety days of the expiry of the deadline for the return; for large amounts payment by instalments is possible. Legislative Decree no. 123/2025 approved the Consolidated Act on registration tax and other indirect taxes, intended to replace the current regime in the future: always check the rule applicable at the date the succession opens.
Taxes on real estate
If the inheritance includes real estate, the mortgage tax (2%) and the cadastral tax (1%) are also paid, with fixed minimum amounts. If at least one heir meets the requirements for the “first home” relief, these taxes are paid in a fixed amount.
The return is not an acceptance of the inheritance
It is a tax obligation and, in itself, does not express the intention to accept the inheritance: for the details see the guide on tacit acceptance.
What to prepare
- death certificate and documents of the heirs;
- any published will;
- cadastral searches and title deeds of the properties;
- bank certifications of the balances at the date of death;
- any debts and deductible funeral expenses.
The route that usually works best
The possible routes
- File the inheritance tax return within twelve months of the opening of the succession.
- Check whether the return is mandatory in your case.
- Have the return filed by a single heir: the filing by one releases the others.
Which usually works best and why
It depends on the case. The return is not mandatory only if the inheritance goes to the spouse and direct-line relatives, the assets do not exceed 100,000 euro and there are no real estate properties or real rights over real estate. In the other cases it is best to act within the deadlines, because delays lead to penalties. Even when it is not mandatory, banks may request documentation to unblock the accounts.
What to do right away
- Note the date of death and the expiry of the twelve months (check the special cases if there is benefit of inventory or renunciation).
- Gather the death certificate, any will, cadastral searches and bank certifications of the balances.
- List the debts and deductible funeral expenses.
Each situation must be assessed on the documents of the specific case: this indication is not a promise of outcome.
How Attorney Fiorentino can assist you
- With the return one also requests the cadastral transfer of the properties.
- If the inheritance includes real estate, mortgage tax and cadastral tax are also paid.
- Preparing the documentation in time helps avoid delays and penalties.
The Firm also offers remote consultations, with documents sent online, and gives you a written quote before the engagement. I see clients by appointment in Naples, Rome and Bari.
Frequently asked questions
By when must the inheritance tax return be filed?
Within twelve months of the opening of the succession, as a rule the date of death, with different starting points in some special cases (benefit of inventory, renunciation, events that change the devolution).
When is it not mandatory?
If the inheritance is devolved to the spouse and direct-line relatives, the assets do not exceed 100,000 euro and do not include real estate or real rights over real estate.
How is it filed?
Online with the Revenue Agency, directly or through an authorized intermediary; one return is enough for all those obliged.
Does the inheritance tax return count as acceptance of the inheritance?
No, it is a tax obligation that in itself does not entail acceptance.
Sources: Italian Revenue Agency – Inheritance tax return; Normattiva, Legislative Decree no. 346/1990 and Legislative Decree no. 139/2024. Author: Attorney Renato Giuseppe Fiorentino, Naples Bar. Informational text, it does not replace an opinion on your case.
Related guides
Main page on the subject: Inheritance and gifts in Naples: all the guides and how to contact the firm →
Read also
- Joint bank account: what happens when one holder dies
- Holographic will: requirements for validity and publication
- Properties received by gift: what changes with the 2025 reform
(Read also): Legal guides from Studio Legale Fiorentino · Acceptance of the inheritance with benefit of inventory: when it is worthwhile · Renunciation of the inheritance: how it is done and what to avoid
Translated from the Italian original; updated on October 18, 2026.
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