Dichiarazione di Successione: Who Must File, the 12-Month Deadline, and How

The dichiarazione di successione is the return that opens a succession with the Italian tax authority. It is not optional paperwork alongside the inheritance tax; it is the document that triggers the tax, records who inherited what, and, for estates that include real property, sets the catastal transfer of ownership in motion.

This page covers who must file, the 12-month deadline, the one exemption that lets some families skip filing entirely, how filing actually works, and what happens afterward. For the rates the return calculates, see our page on Italy's inheritance tax.

Information verified on 20 July 2026. This page provides general legal information and does not constitute legal advice for an individual situation.

Who is obliged to file

Art. 28, D.Lgs. 346/1990 places the obligation on the chiamati all'eredità (those called to inherit) and legatees, or their legal representatives, along with anyone placed in temporary possession of a missing person's property, an estate's administrators or curators, executors named in a will, and, since D.Lgs. 139/2024, trustees where a testamentary trust is involved. Where several people are each independently obliged, one filing on behalf of the group satisfies the obligation for all of them; it does not need to be filed separately by every heir.

An heir who formally renounces the inheritance before the filing deadline, or who is not in possession of estate property and has instead requested the appointment of a curatore dell'eredità giacente, is released from the obligation to file, provided the Agenzia is properly notified of that renunciation or request.

The 12-month deadline

The return is due within 12 months of the date the succession opened, which in the ordinary case is simply the date of death. There is no general extension for complexity; if the estate is difficult to value or documents are slow to arrive, that has to be managed within the 12 months, not after it.

If an event after filing changes who inherits or increases the tax due, such as a later renunciation by another heir or a court decision, the obligated parties must file a substitute or supplementary declaration to reflect it.

The exemption: three conditions, all three, together

Art. 28, comma 7, D.Lgs. 346/1990 excuses a family from filing at all, but only where three conditions are met simultaneously, not as alternatives. This is the point where readers most often go wrong, because some publishers present the three as if any one of them were sufficient on its own.

All three of the following must be true together:

1. The estate passes only to the spouse and/or parenti in linea retta (direct-line relatives) of the person who died.
2. The estate's net value does not exceed 100.000 euro.
3. The estate includes no real estate and no real property rights.

If a later event, such as the discovery of an additional asset, pushes the estate over 100.000 euro or introduces real property into the mix, the exemption stops applying and a return becomes due even though none was required at first. Missing any single one of these three conditions on day one, for example a modest estate that includes even a small share of an apartment, means the family must file regardless of how small the value is or how close the relationship.

How to file

Filing is telematic. A filer can submit directly through the Agenzia delle Entrate's own online reserved area using SPID, an electronic identity card, or a national services card; install the Agenzia's dedicated compilation and submission software; route the filing through an authorized intermediary such as a commercialista or a CAF; or, in some cases, book an in-person appointment at an Agenzia office to have the filing transmitted after the form is completed there. Heirs who reside abroad may in some circumstances file by registered mail rather than online.

The Agenzia issues an electronic receipt confirming the filing went through, and a filer can separately request an attestazione di avvenuta presentazione, a certification useful for tasks like unlocking a deceased person's bank accounts.

After filing: autoliquidazione and the 90-day payment window

For successions opened from 1 January 2025, the tax calculated in the return is self-assessed by the filer rather than billed later by the Agenzia. Payment is due within 90 days of the 12-month filing deadline, using the F24 form, and can be paid in installments where the amount due is at least 1.000 euro, with at least 20% paid up front and the remainder spread over time. This mechanism is procedural: it changes who calculates the tax and when it is paid, not the rate or franchigia that applies; those are covered on our inheritance tax page.

Voltura catastale: the property registry follows the filing

Where the estate includes real property, filing the dichiarazione di successione also normally triggers the voltura catastale, updating the land registry to reflect the new ownership, automatically and without a separate filing. A filer who prefers to handle that transfer separately can opt out, but must then submit the transfer request to the relevant provincial office within 30 days.

What happens if you file late, or not at all

Filing late or not at all is not simply a paperwork delay; it carries a defined administrative penalty under art. 50, D.Lgs. 346/1990. An omitted return is penalized at 120% of the tax assessed, or 250 to 1.000 euro if no tax is owed at all. Filing within 30 days of the deadline reduces that penalty to 45% of the tax, or 150 to 500 euro where no tax is owed. Ravvedimento operoso, the mechanism that lets a taxpayer voluntarily correct a late filing before the Agenzia acts, can reduce the applicable penalty further, though the reduction shrinks the longer the delay runs and disappears once more than 90 days have passed.

Documents you will typically need

The specific documents vary by estate, but a filing normally draws on: the death certificate (or the court order or judgment establishing the death, in the rarer cases involving a presumed death), an identification of all heirs and legatees and their degree of relationship to the deceased, any will, a description of the deceased's assets including real estate cadastral data, bank and investment account statements as of the date of death, and documentation of any debts or funeral expenses that reduce the taxable estate. Where prima casa or the disability franchigia is being claimed, the supporting documentation for that specific benefit is needed as well.

Three scenarios

A widow inherits her late husband's share of their jointly owned apartment along with the couple's savings, and no other assets, with a combined net value of 90.000 euro. Because the estate passes only to the spouse, the value is under 100.000 euro, but the estate includes real estate, the exemption does not apply (condition three fails) and a return is required despite the modest value.

A father dies leaving 60.000 euro in savings and no property to his two adult children in equal shares, with no other assets. All three conditions hold together: spouse or direct-line relatives only, under 100.000 euro, and no real estate, so no dichiarazione di successione is required at all.

An heir living in another country learns of a parent's death two months after it occurred and is unsure how the 12-month clock and the filing mechanics work from abroad. The 12-month period still runs from the date the succession opened, not from when the heir learned of it, and filing by registered mail is available in some circumstances for non-residents; getting current, case-specific guidance early is worth more than assuming the deadline has already effectively passed.

For the rates this return calculates, see our page on Italy's inheritance tax. Where a will is involved in determining who the heirs are, see our page on making a will in Italy. For the wider landscape of Italian law this site covers, see our Italy hub.

Frequently Asked Questions

Who has to file the dichiarazione di successione?

The heirs and legatees, or their legal representatives, along with an estate's administrators, curators of an unaccepted estate, executors named in a will, and trustees of a testamentary trust. One filing by any one of several obligated people satisfies the requirement for the whole group.

What is the deadline to file?

12 months from the date the succession opened, ordinarily the date of death. There is no general extension for a complex or slow-to-value estate; that work has to be done within the 12 months.

Do I have to file if I inherit a small amount from my parent?

Only if all three exemption conditions hold together: the estate goes only to the spouse and/or direct-line relatives, its value is 100.000 euro or less, and it includes no real estate. If even one of the three fails, for instance if the estate includes any property at all, a return is required regardless of the value.

How is the tax actually paid now?

For successions opened from 1 January 2025, the filer self-assesses the tax in the return (autoliquidazione) and pays it within 90 days of the 12-month filing deadline, using the F24 form, with installment options available for amounts of 1.000 euro or more.

What happens if I file late?

A penalty applies under art. 50, D.Lgs. 346/1990: 120% of the tax due for an omitted filing, or 45% if filed within 30 days of the deadline, with lower fixed amounts where no tax is actually owed. Voluntarily correcting the delay through ravvedimento operoso can reduce the penalty, but the benefit shrinks the longer the filing is delayed.

Does filing update the property registry automatically?

Where the estate includes real property, yes: filing the return normally also triggers the voltura catastale automatically, unless the filer opts out and instead submits the property transfer request separately within 30 days.

Can I file from outside Italy?

Heirs residing abroad can, in some circumstances, file by registered mail rather than through the online system. The 12-month period still runs from the date the succession opened, so get current guidance early rather than assuming extra time applies simply because you live elsewhere.