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- Being called to an inheritance does not mean you have accepted it.
- You can accept with the benefit of inventory or renounce.
- Before taking any action regarding the apartment, stop and check.
Before you touch anything
When a person dies, the heirs are called to the inheritance, but they acquire it only by accepting it. Acceptance can also be implied: selling, renting out or collecting rent may be enough. Debts pass with the inheritance too. Until you know what is there, do not sign anything and do not collect anything from the apartment.
What to check on the apartment
In Rome, you check: how the deceased became the owner, the cadastral records, building and land-registry compliance, the condominium regulations and overdue expenses. The building administrator can report the amounts owed. Also check whether the property is occupied: a tenant with a lease in force has rights of their own.
Benefit of inventory or renunciation
When you accept with the benefit of inventory, the deceased’s assets stay separate from yours: you are not liable for debts beyond the value of the inheritance. Renunciation is made by a formal act in Italy and takes you out of the inheritance. There are deadlines, tighter if you already hold the assets. Ask a notary or an attorney right away which ones apply in your case. If you live outside Italy, the decision can also be made through a power of attorney.
The inheritance tax return
The inheritance tax return is filed with the Revenue Agency (Agenzia delle Entrate). Deadlines, taxes and rules for people living abroad are on its official website: check them there.
Expenses while you decide
While you decide, the apartment keeps costing money: condominium fees, taxes, utilities. Paying an urgent expense to preserve the property is not, as a rule, an acceptance, but the line is thin. Before paying, talk to an attorney and keep the receipts with the stated reason for payment.
Several heirs and sale
With several heirs, no one is obliged to remain in co-ownership: the property can be divided by agreement or, if necessary, in court. To sell an inherited apartment, the succession must be in order; without these documents the notary cannot proceed.
Typical case
A problem that comes up often. Typical case described in general terms: names, places and details do not refer to real people or cases.
Two sisters who live abroad inherit from an uncle an apartment in Rome, occupied by a tenant. Requests arrive for overdue condominium expenses, and a bank asks for a balance to be settled. One of the two has already collected the last rent payment.
Frequently asked questions
Can I renounce while staying abroad?
Yes, with a formal act valid in Italy, including through an attorney-in-fact. Ask the notary how to proceed.
Do I have to pay the deceased’s debts?
It depends on the acceptance. With the benefit of inventory, liability is limited.
Learn more: Legal guides from Studio Legale Fiorentino.
The firm sees clients by appointment in Naples (P.zza Giovanni Bovio 22 and Via Monte di Dio 14), Rome and Bari, and remotely throughout Italy.
Original in Italian: https://www.studiolegalefiorentino.net/roma-appartamento-ereditato-accettazione-rinuncia/
Author: attorney Renato Giuseppe Fiorentino, Naples Bar. Informational text, not a substitute for advice on your case. For up-to-date details, consult the official websites mentioned in the text. It is not legal advice. The firm does not handle the law or taxes of other countries.
Do you have a similar issue?
Every situation depends on the documents of the specific case. You can contact the firm from anywhere, remotely.