Form for communicating heirs' data to the Revenue Agency

On this page, you'll find the form for communicating heirs to the Revenue Agency and a guide to completing it correctly. The Revenue Agency provides the form, downloaded free of charge from the official Revenue Agency website , and enhanced with the option to fill out the file online with your own information.

The form is used to notify the Revenue Agency of all or some of your heirs. It can also be useful when filing your inheritance tax return.

Specifically, when a taxpayer dies , the heirs are required to provide the competent territorial office of the Revenue Agency with their personal details and the deceased's tax domicile.

Correctly completing this form is an essential administrative step, as it allows the tax authorities to update their databases and direct communications and documents to the appropriate recipients. The form attached at the bottom of the page is the official document for this declaration and must be completed carefully, following the instructions below.

• Deceased's name and details
• Heirs' data
• Documentation to be attached
• Presentation mode
• Relationship with the inheritance declaration

Deceased's name and details

The first part of the form, downloadable at the bottom of the article and easily editable online, is dedicated to the heading of the recipient office: the Provincial Directorate and the Territorial Office of the Revenue Agency competent for the deceased's tax domicile must be indicated.

It's crucial to choose the correct office, as territorial jurisdiction is determined by the taxpayer's tax domicile at the time of death. An incorrect address may result in the file being incorrectly assigned or a new communication being requested.

Immediately after the header, the section with the deceased's details must be filled in : name and surname, tax code, place and date of birth and date of death.

This information must match exactly with that found in the registry records , because the Office will use these references to research the taxpayer's tax status and connect the communication to the correct practice.

Any inconsistencies in names or tax codes can slow down the investigation and require subsequent clarification.

Heirs' data

The central part of the form is reserved for the heirs' data.

The name and surname , tax code , and tax domicile of each heir must be entered on designated lines.
The form allows for up to ten names; if there are more heirs, additional lists can be attached or multiple forms can be submitted.

It is important that tax domiciles are complete (street, house number, zip code, municipality, and province) and that tax codes are accurate. The tax code is the element that allows the unique tax identification of each heir and, in many subsequent procedures, will be the main data used for verification.

Subsequently, the form requires the signature of each heir who decides to submit the communication: it is possible to submit multiple communications to the Revenue Agency. This is because family situations may be disrupted over time, and conflicts may become even more acute when competing for the deceased relative's inheritance.

Documentation to be attached

Alongside the form, it is mandatory to present proof of death, i.e. the death certificate, which can be requested through the Agenzia delle Successioni.

It is also standard practice to attach:

• a copy of the deceased's identity document and of each indicated heir;
• the tax code of the deceased and the heir;
• possibly the inheritance declaration, if already submitted;
• the proxies for cumulative presentation.

These attachments allow the Revenue Agency to verify the accuracy of the information and the actual status of heir declared by the signatories.

Presentation mode

The form can be submitted in several ways:

• hand delivery to the counter of the indicated territorial office
• sending by registered mail with return receipt
• transmission via PEC, attaching the completed and signed form in PDF format together with the required documentation

When submitting electronically, it's a good idea to check that the scans are legible and that the signatures are recognizable. Before submitting, it's good practice to check that all required fields are filled out, that there are no errors in the tax codes, and that the attached documents are complete and legible.

It is also important to keep a copy of the form and the receipt of delivery or mailing, which constitutes proof of compliance and can be requested in the future.

Relationship with the inheritance declaration

The communication of heirs' information does not replace the inheritance declaration , which is a separate document with its own requirements and timeframes. The communication serves exclusively to formally identify the heirs to the tax authorities and to allow for the correct notification of any documents. The inheritance declaration, however, formalizes the transfer of inherited assets and entails specific tax obligations.

Discover the complete list of documents you can obtain through the Agenzia delle Successioni.

The Revenue Agency's official website suggests that, in addition to the relevant form, you must also print the information on the processing of personal data, which must be submitted to the office when submitting the application. We attach the full document extracted from the Revenue Agency's website below, along with the form.