Inheritance tax deferral request form

In this article, we describe the application for an inheritance tax deferral and how to submit the relevant form.

It may happen, during the initiation of the succession process, that the heir or heirs do not immediately have the necessary funds to pay the inheritance tax due. This can occur, for example, when the estate includes unsold real estate, when the heirs have not yet redeemed accounts, deposits, or policies, or when there are liabilities to be settled.

In these circumstances, the law allows for the payment of the inheritance tax in installments, through a specific application submitted to the Revenue Agency. This request cannot be replaced by self-declarations or self-certifications; a formal document is required.

• What is the purpose of requesting a deferral of inheritance tax?
• How to fill out the inheritance tax deferral application
• Relationship between the request for deferral of inheritance tax and the succession

What is the purpose of requesting a deferral of inheritance tax?

The form is designed to allow the heir to identify himself and request the distribution of the tax payment due, according to the forms established by law.

In the editable template made available by the Agenzia delle Successioni, the following must be indicated:

• personal data of the applicant
• Tax ID code
• residence and contact details
• number of the inheritance declaration submitted
• amount of tax paid by the office

The form must be completed accurately, as the extension can only be granted if the request is consistent with the information in the Agency's records. Any discrepancies will require clarification or additional documentation.

If the request is submitted by multiple heirs, it is necessary to specify whether the deferral concerns the entire debt or only the share of one of them, since it is a pro-rata debt.

How to fill out the inheritance tax deferral application

After identifying the applicant, it is necessary to specify:

• the total amount of the tax to be paid in installments
• the number of installments requested , within the permitted limits
• the commitment to pay according to the deadlines established by the Agency

The heir must also declare:

• not to contest the tax payment
• to undertake to pay interest in installments , according to the current rate
• to accept the forfeiture of the benefit in the event of failure to pay even a single instalment

The office requires suitable surety or mortgage guarantees, especially for large amounts or complex inheritances.

Submitting the request does not involve administrative costs.

However, the heir will have to pay, in addition to the tax due, the legal interest calculated on the installments.
Subsequent installments will be paid using Form F23, according to the deadlines communicated by the Revenue Agency.

In case of default, the benefit lapses and the entire residual amount becomes immediately due.

Relationship between the request for deferral of inheritance tax and the succession

The option of paying the tax in installments allows for the completion of the succession even when the estate consists of assets that cannot be immediately liquidated or when the heirs need time to divide or enhance the value of the estate.

Installment payments are therefore a tool for balancing tax requirements and the heir's actual financial resources, preventing the succession from becoming excessively burdensome upon completion. This article specifies the tax obligations to be met in the succession.

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.