Heirs and minors: the tax authorities cannot wait

When a person dies leaving a minor among their heirs, succession immediately becomes a complex procedure, intertwined with the needs of asset protection, judicial authorizations, and tax obligations that cannot be ignored. The widespread perception is that, until the inventory of the estate is drawn up , everything remains suspended. In reality, this is not the case. The tax authorities, as the Revenue Agency has clarified, do not wait for the conclusion of civil procedures and require that tax obligations be met even during the transitional phase.

The key issue concerns the deceased's tax return , which must be filed within the legally established deadlines even when the heir is a minor and the estate has not yet been physically reconstructed. This point often surprises families, who believe that guardianship of a minor entails an automatic suspension of tax liability. In reality, from a tax perspective, the opposite principle applies: the taxpayer's death does not terminate the relationship with the Treasury, but transfers it to the heirs .

• The difficult balance between the protection of minors and the interests of the State
• Acceptance with benefit of inventory and immediate initiation of tax obligations
• Inventory of the estate, legal deadlines and risk of forfeiture of the benefit
• Deceased's tax return and actual filing deadlines
• Jurisprudence and irrevocability of acceptance
• The concrete consequences for families and heirs
• A clear principle: the protection of minors does not suspend tax obligations

The difficult balance between the protection of minors and the interests of the State

From a civil law perspective, the law imposes enhanced protection on minors. Acceptance of an inheritance can only occur with the benefit of inventory and only with the prior authorization of the guardianship judge, as provided for by the Civil Code. This mechanism serves to separate the minor's personal assets from those of the deceased, preventing inheritance debts from affecting assets that are not part of the estate.

On the tax side, however, the logic is different. The tax system is based on fixed deadlines that cannot be easily deferred. Even after the taxpayer's death , the State retains the right to collect accrued taxes. For this reason, the legislation only provides a six-month extension for filing the tax return and for other pending obligations, but does not contemplate any suspension pending the inventory. This is precisely where most of the interpretative problems arise.

Acceptance with benefit of inventory and immediate initiation of tax obligations

When the minor's legal representative, having obtained the approval of the guardianship judge, accepts the estate with benefit of inventory , an immediate tax effect occurs. The minor becomes a full heir and assumes the deceased's tax obligations. This is not a future or contingent event, but an automatic consequence of the acceptance.

From this moment on, the deceased's tax return must be filed by the established deadlines, taking into account only the six-month extension . Any pending inventory does not justify any postponement. The benefit of the inventory protects the heir only with respect to financial liability, but does not suspend or eliminate the obligation to declare and pay taxes. Failure to comply will result in tax penalties and late payment interest.

Inventory of the estate, legal deadlines and risk of forfeiture of the benefit

The inventory serves to precisely define the assets and liabilities of the estate. The deadlines for its preparation are strict. Ordinarily, the minor's legal representative has three months from the opening of the succession, with the possibility of extension. However, if the minor reaches the age of majority before the inventory is closed, he or she has one year from the time of turning eighteen to complete it.

Failure to comply with these deadlines has an extremely serious consequence: the forfeiture of the benefit of inventory. In this case, the inheritance is considered fully accepted and the heir is liable without limitation for the deceased's debts . Even if the individual was a minor at the time the succession was opened, the protections the legislator had established for them cease. This is a transition that can have devastating economic consequences.

Deceased's tax return and actual filing deadlines

One of the most common problems concerns the timing of the deceased's tax return. The law grants heirs a six-month extension from the standard deadlines, but this is the only extension allowed. After this period, the return must still be submitted, even if the inventory has not yet been completed.

The same applies to tax payments. In the event of omission or delay, the Revenue Agency may apply the penalties provided by law, in addition to interest. Here too, there is no distinction between adult and minor heirs. What matters is the legal status of heir, which arises upon acceptance.

Jurisprudence and irrevocability of acceptance

The Court of Cassation has repeatedly clarified that acceptance of the inheritance by the minor's legal representative produces definitive legal effects even if the inventory has not yet been drawn up. From that moment, the heir assumes ownership of the estate, with the only limitation being the benefit, which, however, may be terminated in the event of irregularities.

Another very important principle is that a subsequent renunciation of an inheritance is ineffective if an acceptance, even with a benefit, has already occurred. Essentially, it is not possible to "annul" the succession to the inheritance a posteriori. The relationship with the tax authorities and the deceased's creditors remains permanently consolidated.

The concrete consequences for families and heirs

In practice, these rules translate into a very heavy burden of responsibility for families managing an estate with a minor heir . Often, attention is focused almost exclusively on the process before the guardianship judge and the inventory, while tax obligations are overlooked.

In reality, waiting is the most dangerous mistake. The legal representative must operate on two parallel tracks: on the one hand, the civil procedure, and on the other, the obligations related to tax returns , tax payments, and managing relations with the tax authorities. A delay can quickly translate into increased costs for the inheritance.

A clear principle: the protection of minors does not suspend tax obligations

The principle that clearly emerges is that the protection of minors provided by civil law does not automatically extend to tax law. The benefit of inventory remains a fundamental tool for protecting the heir from the deceased's debts, but it cannot be used as a means of deferring tax obligations .

The tax authorities don't wait for the inventory to be completed. They simply grant a six-month extension, after which the deceased's tax return must be filed and the taxes paid. This rule requires great care, because an error at this stage can transform an estate intended to be protected into a source of serious financial and legal liability.