Guide to obtaining outstanding debts from the Revenue and Collections Agency

The tax debt check is an official document that allows you to know the current status of your tax affairs.

The report highlights payment notices, friendly notices and pending tax assessments, ongoing installment payments or outstanding amounts, debts registered with the Revenue Agency-Collection, any administrative seizures, mortgages or foreclosures, and the individual's contribution and social security situation (where applicable).

This document is essential for inheritance procedures and allows you to verify any inheritance liabilities or tax defaults before accepting an inheritance.

See below for the guide to requesting online tax debt verification through the Agenzia delle Successioni.

How can I request outstanding payments from the Revenue Agency and Collection Agency online?

With the Agenzia delle Successioni, you can request and receive reports on pending payments from the Revenue Agency and Collection Agency entirely online, without having to physically visit the relevant offices.

The service is intended for heirs who need to know an individual's tax and social security status.

To complete the request, simply:

1. Download the forms available at the bottom of the page (Delegation and Privacy Policy).
2. Fill them out and sign them , specifying “Pending with the Revenue Agency and Collection Agency” as the type of document required.
3. Send the documentation to the email address segreteria@agenziadellesuccessioni.it, attaching:
• copy of the applicant's identity document;
• tax code of the interested party;

Once the request has been received, the Agenzia delle Successioni will consult the archives of the Revenue and Collection Agency to verify the existence of tax bills, notices or debts, then providing an official and detailed report.

By relying on the Agenzia delle Successioni, you can obtain a complete, reliable and up-to-date picture of an individual's tax and contribution situation, essential for a transparent asset or inheritance evaluation.

The main advantages are:

1. No need to personally access the Revenue Agency offices
2. Save time and reduce administrative costs
3. Secure digital delivery in certified PDF format

Who issues outstanding tax returns to the Revenue Agency and Collection Agency?

The debt report is drawn up based on official data provided by the Revenue Agency, for assessments, friendly notices and unpaid taxes, the Revenue Agency-Collection (formerly Equitalia), for payment notices and registered roles, INPS or other creditor bodies, for any social security contributions and penalties, national registry and tax archives, for checks and updates.

With a specific formal delegation, the Agenzia delle Successioni can obtain and aggregate this information, providing an official report of the tax and financial position, useful for successions, inheritance divisions and regularization procedures.

What is the purpose of checking outstanding debts at the Revenue Agency and Collection Agency?

Checking outstanding debts with the Revenue Agency and the Collection Agency is required in numerous legal and administrative contexts, including inheritance tax returns and the assessment of inheritance liabilities, verifying the deceased's tax debts or unpaid bills, preparing asset inventories, procedures for extinguishing or paying tax debts in installments, and certifying tax compliance in the event of a sale or transfer.

The document does not constitute an enforceable title, but represents an official snapshot of an individual's tax and debt position with the tax authorities, useful for inheritance, patrimonial, or accounting purposes.

In addition to reporting outstanding debts at the Revenue Agency and the Collection Agency, the Agenzia delle Successioni can also provide debt analysis at banks and financial institutions, bank balances and current accounts, land registry records and deeds of provenance , registry, death and family status certificates.

All documents are requested witha single delegation, in full compliance with privacy and tax transparency regulations, with complete digital management from the request to the delivery of the report.