Revocation of renunciation of inheritance is possible

Unlike the acceptance of inheritance, which has definitive and irrevocable effects, the renunciation of inheritance can be revoked, without prejudice to the rights acquired by third parties concerning the inherited assets. This can happen as long as the right to accept the inheritance has not expired against the renouncing party, and the inheritance has not been accepted by others in the meantime.

Renunciation of inheritance

Individuals called to inherit who have renounced the inheritance cannot be considered heirs and, consequently, cannot be responsible for the deceased's tax debts. Renunciation is not an irrevocable and definitive act, as the renouncing party can still accept the inheritance until the right to accept has expired.

What happens if the inheritance is not accepted?

If another individual called to inherit fails to accept the inheritance, this creates an additional limitation to the power of revoking the renunciation. As a result of the first renunciation, other subsequent heirs, just like the renouncer, acquire the right to accept the inheritance. Therefore, the first individual to accept the inheritance prevails.

Who can revoke the renunciation of inheritance?

The person who initially renounced the inheritance can later accept it, implicitly revoking their previous renunciation. This can happen as long as the inheritance has not been lost. Based on an agreement between the renouncing party and the individuals acquiring the inheritance, the inheritance can no longer be claimed by the person who initially renounced it and later decides to revoke their decision.

Reconsideration is barred, and the legal effect becomes final if the renunciation has already resulted in regular substitution, representation, accrual, legal succession in favor of subsequent heirs, or inheritance by the state.

What happens if the renunciation of inheritance is revoked?

The revocation of the renunciation must not cause harm, ensuring that the rights to the inherited assets are guaranteed in any case. The joint liability of the successors for tax obligations incurred before the deceased's death does not end due to the renunciation and remains in effect until its potential revocation.

The renunciation of inheritance takes immediate legal effect, and the deceased's tax debt does not transfer to the renouncing party, even if the renunciation is revoked within the acceptance deadline.

How to revoke the renunciation of inheritance?

While the renunciation of inheritance is a formal act that requires registration in the succession registry, the law does not specify that the revocation of the renunciation must be in the form of a revocation act or a formal procedure.

The revocation of the renunciation is essentially a form of late acceptance, following a manifestation of will, either explicit or implied, by the declarant, aimed at acquiring the inheritance. Therefore, it is an informal act that can also be carried out through concluding behavior.

The renouncer can retract the effectiveness of the renunciation through any acceptance act that leads to the acquisition of the inheritance. The revocation of the renunciation is an act capable of interrupting or recovering possession in relation to the special procedure for recognizing ownership.

What happens after 5 years from the renunciation of the inheritance?

The action for annulment is subject to a five-year limitation period, starting from the day the violence ceased or the fraud was discovered, which caused the renunciation to be annulled. The annulment action can be exercised by the renouncer and their heirs.

After 5 years from the renunciation of the inheritance, the act can no longer be contested by the interested parties.

Agenzia delle Successioni offers assistance in managing the process of revoking the renunciation of inheritance. By contacting the form on the website agenziadellesuccessioni.it, it is possible to schedule an appointment with sector experts who can advise on the most suitable solution for your needs. The consultation is free.