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Studio Tributario Scurria

Studio Tributario Scurria

Successioni

The Declaration of Succession

 Documents required:

  • death certificate of De Cuius, or self-certification pursuant to Articles 46 and 47, Presidential Decree No. 445 of December 28, 2000;
  • certificate of last residence or self-certification pursuant to Articles 46 and 47, Presidential Decree No. 445 of December 28, 2000;
  • affidavit in lieu of affidavit issued by the heir submitting the declaration stating the details of the death certificate, heirs, type of Succession (legitimate or testamentary) and the matrimonial property regime (if applicable) or self-certification pursuant to Articles 46 and 47, Presidential Decree No. 445 of December 28
    • December 2000;
  • cadastral surveys of real estate, now no longer mandatory after what was established by theResolution No. 11/E of the Revenue Agency, dated February 13, 2013;
  • notarized copy of the will (in case of Testamentary Succession) possible deed of renunciation of inheritance (art.519 C.C.);
  • statement of self-assessment of mortgage, cadastral taxes;
  • receipt of payment of the taxes mentioned in the previous point (mod. F23);
  • certificate of land use, when land falls in Succession or
    self-certification pursuant to Articles 46 and 47, Presidential Decree No. 445 of December 28, 2000;
  • statement from the credit institution for bank accounts if existing in the estate;
  • copy of mortgage contract and mod. 237 to include mortgages among liabilities, if existing in the estate;
  • receipt of funeral expenses, if inheritance tax is due.
  • Cadastral Volutions
  • Reversibility
  • Unique De Cuius

consists of a series of formalities that the taxpayer must perform in order to proceed with the transfer of the assets and liabilities to heirs either by law or will. Such declaration prepared on a special form provided by the Administration Finance and must be submitted within one year from the date of death to the territorially competent Internal Revenue Service.  Additional services:

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Studio Tributario Scurria