How to accept an inheritance?

An inheritance is acquired through acceptance. The effect of the acceptance dates back to the moment the succession is opened.

In this article, we will examine how to accept an inheritance from a succession.

The transfer of assets mortis causa by universal title generally requires the acceptance of the heir, which is expressed in the act of acceptance. Acceptance therefore has a constitutive value in transferring ownership of the estate to the heir. This rule is consistent with the legal system, which is based on the principle that no one can be forced to acquire rights over things against their will. A legacy is acquired without the need for acceptance, without prejudice, however, to the right to renounce it.

The plurality of relationships forming the subject of the succession is unified by the succession process. The called heir acquires the aforementioned relationships through a single act of acceptance. Furthermore, the heir cannot carry out a partial acceptance.

It should be noted that in the absence of other successors, the inheritance is devolved to the State, which acquires it by right, independently of any expression of will. This acquisition is mandatory, as renunciation cannot be invoked. However, the State is not liable for inheritance debts or legacies beyond the value of the estate. The State is thus a residual successor, whose legitimacy derives from a mandatory legal provision to prevent the dispersion of individual estates.

To prevent the estate from remaining without an owner for a certain period, acceptance has ex tunc effects, retroactive to the opening of the succession. The transfer of the estate mortis causa thus takes place without interruption, since the transfer of ownership appears immediate, from the deceased to the heir. The retroactive effect of acceptance therefore reinforces the principle that one subject succeeds another without any temporal gaps.

For the same reasons, those who renounce the inheritance are considered as if they were never called to it.

Note that anyone wishing to exercise rights as an heir is required to prove the constitutive facts of the claim, namely the death event and their status as a universal successor, which includes the act of acceptance of the inheritance. The act mortis causa does not fall under the category of a title that is abstractly suitable for the acquisition of ownership from a non-owner, as precisely established by the aforementioned legal provision.

To learn more about the topic of successions, you can visit the dedicated section of our website by clicking on "succession", or directly contact Agenzia delle Successioni, which will be able to guide you effectively.