Inheritance tax calculation changes

With the entry into force of the new tax regulations, the Italian inheritance declaration system has undergone significant changes. One of the most notable innovations concerns the calculation of the inheritance tax, which is no longer determined by the Revenue Agency (Agenzia delle Entrate) but must now be calculated directly by the heirs using an automated system available online.

This change, introduced by the implementing decree of the fiscal delegation reform, aims to simplify procedures and speed up the management of inheritance matters. However, it also entails greater responsibility for taxpayers, who must accurately input data in the declaration and pay taxes within the required deadlines. It is therefore essential to clearly understand how the new system operates, which taxes are involved, how the cadastral transfer is carried out, and which deadlines must be observed.

The new system for calculating inheritance tax

The main change involves replacing the manual calculation previously performed by the local offices of the Agenzia delle Entrate with an automatic self-assessment system managed by the heirs. Through the Agency’s online portal—accessible using SPID, CIE, CNS, or Fisconline/Entratel credentials—it is now possible to complete the declaration electronically.

Once all information relating to the estate has been entered, the system automatically generates a summary statement within Section EF, precisely indicating the inheritance taxes owed by each party involved. This document has official value and can be downloaded and retained for subsequent tax and cadastral requirements.

The shift from a model based on communication from the Agency to one centered on taxpayer initiative marks a substantial change—offering faster processing but also imposing greater responsibility on the heirs.

The rules apply to new successions

It is important to clarify that the new system applies only to successions opened after the new regulation came into force. Practices relating to earlier successions continue to follow the previous system, with tax calculations performed by the offices of the Revenue Agency and communicated to the heirs.

Under the new procedure, however, the taxpayer must act independently, entering both personal and asset-related data correctly. Otherwise, errors may arise that could jeopardize the entire process. Consequently, those dealing with a recent succession are required to follow the online procedure and manage the tax payment directly.

Automatic calculation of mortgage and cadastral taxes as well

If the inheritance includes real estate, the declaration also entails the obligation to pay additional taxes—such as the mortgage tax, cadastral tax, stamp duty, and fees for cadastral and mortgage services.

The Revenue Agency’s online system now enables these taxes to be calculated automatically as well, providing a complete and detailed overview of the total amount owed. The calculation is integrated into the online procedure and takes place simultaneously with the inheritance tax computation.

This reduces the risk of error and simplifies compliance—particularly for taxpayers unfamiliar with tax and cadastral regulations.

Automatic checks and avoidable errors

The online system used to complete the declaration includes automated verification functions capable of detecting errors, omissions, or non-compliant documents in real time. This is a significant advantage, as it allows users to promptly correct any irregularities and avoid having the application rejected or receiving requests for additional documentation.

The entire process can be tracked within the section dedicated to electronic receipts, which enables users to monitor the progress of the declaration—from submission to completion of the cadastral transfer.

This system ensures greater transparency and traceability but requires attention and accuracy when entering data—especially in cases involving multiple heirs, properties located in different provinces, or complex legal arrangements.

Deadlines for tax payment

Although the operating procedures have changed, the deadlines for paying inheritance tax remain those set by general legislation. Payment must be made within 90 days of the deadline for filing the declaration, which is set at 12 months from the date the succession opens.

In practice, heirs have a maximum of 15 months to complete the payment, but it is always advisable to do so earlier to avoid oversights, errors, or penalties.

For example, if a person dies on July 10, the declaration must be filed by July 10 of the following year. The tax must then be paid by October 9. After that date, the taxpayer will be subject to penalties and late-payment interest, calculated based on the amount owed and the delay.

With the new system, the Agenzia delle Entrate does not send any notice or reminder: it is the sole responsibility of the heirs to comply with the deadlines.

Cadastral transfer: an essential requirement

After completing the declaration and paying the taxes due, one final and essential step remains to complete the inheritance process: the cadastral transfer. This is the formal update of the property’s cadastral registration, allowing ownership to be officially transferred from the deceased to the heirs.

Under the new system, the transfer is automatically initiated in many cases once the declaration has been submitted and accepted. However, when there are special circumstances—such as joint ownerships, properties in different provinces, or specific real rights—it may be necessary to act manually.

To handle this step correctly and without wasting time, it is possible to rely on a professional online cadastral transfer service, allowing the entire procedure to be completed remotely, without visiting any physical offices. Agenzia delle Successioni offers a full support service, ideal even for complex cases or those involving multiple heirs.

In a regulatory framework that demands accuracy, awareness, and autonomy, relying on experienced professionals is often the best way to avoid mistakes, meet deadlines, and ensure the successful outcome of the entire inheritance procedure.