How to certify the status of heir in the event of succession

Being recognized as an heir is a fundamental step in managing an estate. Proving your right to inheritance is necessary not only to be able to dispose of the deceased's assets, but also to fulfill the tax and legal obligations associated with the inheritance. Depending on whether the succession occurs in the presence or absence of a will, the required documentation varies.

Intestate succession (without a will)

When the deceased did not leave a will, the estate is devolved according to the rules of intestate succession, that is, based on the kinship ties established by the Civil Code. To certify heir status in these cases, the following documents are required:

• Death certificate: official document certifying the death of the person and which can be requested from the registry office of the deceased's municipality of residence.
• Family status: certificate demonstrating the family relationship with the deceased and identifying possible legitimate heirs.
• Attitude: sworn declaration made before a notary or the court clerk, in which the legitimate heirs are indicated based on the statements of witnesses.

Testamental Succession (with a Will)

If the deceased wrote a will, the succession will be according to the wishes expressed therein. In this case, too, specific documents are required to certify the status of heir:

• Will: the document in which the deceased expressed his or her wishes regarding the division of the estate. It can be public (drawn up by a notary in the presence of witnesses), secret (kept by the notary but written by the testator), or holographic (written entirely in the testator's own hand).
• Death certificate: required to prove the actual death of the person.
• Publication of the will: if the will is holographic, it must be published by a notary, who officially notifies it to the heirs and certifies its validity.

Acceptance of the inheritance

Once you have proven your status as an heir, you must formally accept the inheritance. This process can occur in various ways:

• Express acceptance: This is manifested through a formal declaration, drawn up before a notary or in a public deed.
• Tacit acceptance: This occurs when the heir performs actions that presuppose acceptance, such as the sale of an inherited asset or the request for a land registry transfer.
• Acceptance with benefit of inventory: This procedure is particularly useful to prevent the heir from being held liable with their personal assets for debts left by the deceased. With this acceptance, the inherited estate remains separate from that of the heir, limiting liability to the inherited assets only.

Additional documents

Depending on the specific situation, additional documents may be required, including:

• Inheritance Declaration: document to be submitted to the Revenue Agency within 12 months of death, which reports the deceased's assets and calculates any inheritance taxes.
• Cadastral certificates: required to identify the assets properties forming part of the estate.
  
• Excerpts from marriage or birth certificates: useful for proving the inheritance line in some specific circumstances.

Important aspects to consider

A fundamental aspect to keep in mind is that the inheritance declaration, while a mandatory tax requirement, does not in itself constitute certain proof of the status of an heir. In fact, its submission to the Revenue Agency has the primary purpose of regularizing the tax aspects related to the inheritance, but does not constitute an official certification of the status of heir in the legal sense.

Given the complexity of inheritance procedures and the potential for disputes between heirs, it is always advisable to consult professionals in the sector, such as those at the Agenzia delle Successioni. A professional will be able to provide personalized assistance, ensuring compliance with regulations and protecting the heirs' interests.