Self-regulation request form

In this article, we describe the request for self-regulation and how to correctly submit the relevant form.

For tax, administrative, or documentary reasons, errors may be found in tax payments, deed registration, land registry transcription, or in Revenue Agency provisions.

Errors may concern both formal data (personal details, land registry, tax codes) and substantive aspects (incorrect tax determination, duplicate registration, failure to recognize exemptions).

When the error is demonstrable and detectable from the documents, it is possible to request the Administration to correct or cancel the deed without having to initiate legal appeals. In these cases, the self-regulation request form is used.

• What is the purpose of the request to exercise self-regulation?
• How to fill out the request to exercise self-regulation?
• Relationship between the request to exercise self-regulation and succession

What is the purpose of the request to exercise self-regulation? of exercising self-regulation

The form is designed so that the taxpayer can report the error and request that the deed be annulled or corrected.

In the editable form provided by the Agenzia delle Successioni, you must indicate:

• personal details of the applicant
• tax code
• contact information
• details of the disputed deed (number, date, type of provision)
• brief description of the error found

The form must be completed accurately and consistent with the attached documentation; The lack of identifying information may slow down the processing or result in the rejection of the application.

The form also includes a specific section for non-natural persons, in which to indicate the name, registered office, tax code/VAT number, and title of the signatory.

How to complete the self-regulation request

After identifying the applicant, you must:

• indicate the act or provision for which you are requesting review
• explain the error clearly and in detail
• attach documentation demonstrating the validity of the Request

The justification must be supported by objective elements such as:

• Copy of the original deed
• Documents proving the inaccuracy (certificates, inspections, receipts, judgments, appraisals)
• Any previous communications with the administration

The request for self-regulation may concern the total annulment, the partial annulment, or the rectification of the deed.

Submitting the request does not entail costs and does not require the payment of taxes or stamp duty.
However, self-regulation is not a right, but a option discretionary of the Administration. The office may accept, reject, or request additions.

If the disputed document is subject to forced collection, it is advisable to indicate urgent suspension of effects, justifying the need.

Relationship between the request for self-regulation and succession

Self-regulation allows you to correct erroneous documents without resorting to litigation, avoiding the costs and time associated with tax appeals.

It is a particularly useful tool when the error is obvious and recognizable from the documents, and it allows you to maintain the proper relationship between the taxpayer and the tax administration.

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

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