Successions, the new telematic model divides

Filing an electronic inheritance tax return is now a mandatory step for anyone who must fulfill tax obligations following a death. With the entry into force of the self-assessment principle for inheritance tax on January 1, 2025, introduced by Legislative Decree no. 139/2024, the system has undergone a profound transformation.

Study No. 58-2025/T of the National Council of Notaries, approved on November 28, 2025 and published on January 15, 2026, systematically analyzes the main application issues of the new electronic model, with particular reference to the ministerial instructions and the software developed by the Revenue Agency.

In this article, we analyze in detail the most controversial points and the possible consequences for taxpayers, heirs, legatees, and professionals.

• The rigidity of the telematics model and the "blocking errors"
• How does self-assessment of inheritance tax work?
• When is the inheritance declaration considered to have been submitted?
• Multiple declarations and fragmentation of the inheritance
• Those called to inherit and those renouncing: declaration obligations
• Real estate, inheritance liabilities and legacies
• Trusts and inheritance tax: taxation on entry or exit?
• How to do an electronic succession?

The rigidity of the telematics model and the "blocking errors"

One of the main issues reported concerns the rigid structure of the compilation software. The system is built on a logic of blocking errors, which prevent the submission of the return if the taxpayer does not comply with the interpretations incorporated in the ministerial instructions.

This approach does not allow for the adoption of alternative interpretations even if they are consistent with the legislation, binds the declarant to the guidance of the Financial Administration and reduces the possibility of exercising legitimate interpretative dissent.

This is a significant criticality because the tax return should not be a tool for forced adherence to an administrative interpretation, but rather an act through which the taxpayer applies the law according to a reasoned interpretation.

How does self-assessment of inheritance tax work?

With the reform, the tax is no longer paid by the office, but must be calculated directly by the taxpayer. The declarant must determine the tax due, enter the amount in the electronic form, and pay it within 90 days of the filing deadline (often at the same time as the return). In this article, you can read more about completing the F24 form.

According to the Notaries, this mechanism results in the full transfer of tax risk to the taxpayer. Therefore, there is an obligation to pay amounts even in the presence of interpretative doubts. A refund request must subsequently be initiated in the event of tax deemed undue.

The system is substantially similar to an indirect reintroduction of the "solve et repete" principle, which was obsolete because it was deemed to conflict with the constitutional guarantees of judicial protection.

When is the inheritance declaration considered to have been submitted?

Another issue concerns the moment of finalization of the submission. The Revenue Agency's instructions identify this moment as the issuance of the second receipt , following the formal checks and the acquisition of the self-assessed taxes.

However, the law does not specifically require this timing. Delays beyond the declarant's control may occur. A declaration submitted within the deadline may be deemed late.

Delays of up to months in issuing the land registry transfer receipt have also been reported , with significant consequences for the sale of inherited properties, taking out mortgages, and verifying land registry continuity.

Multiple declarations and fragmentation of the inheritance

The ministerial instructions limit the possibility of submitting independent declarations to legatees only, requiring heirs to indicate all assets included in the succession, even if attributed to others.

According to Study No. 58-2025/T, this approach is not consistent with the current tax structure, which no longer affects the inheritance as a whole and taxes individual patrimonial attributions .

The fragmentation of declarations would be not only admissible, but physiological in a system centered on individual attributions.

Those called to inherit and those renouncing: declaration obligations

The electronic form tends to equate the heir to the actual heir. The National Council of Notaries (Consiglio Nazionale del Notariato) challenges the requirement to list renouncers among the subjects of the declaration and their classification as heirs in some cases.

This approach could have significant consequences. The person who has renounced the inheritance could be involved in undue obligations. Doubts could arise regarding a possible tacit acceptance of the inheritance.

The Consolidated Law on Successions exempts the renouncer from declaration obligations, with a regulation that should also be respected at a procedural level.

Real estate, inheritance liabilities and legacies

The firm distinguishes between properties with a proposed income and properties without a classification .

According to the Notary, the instructions sometimes impose obligations that are not perfectly consistent with the alternatives provided for by the land registry legislation.

The connection between debt and a specific asset is required only if the debt was incurred for its purchase. It is incorrect to equate legacies with liabilities.

From a legal point of view, the legacy constitutes a patrimonial attribution and not an hereditary debt in the technical sense.

Trusts and inheritance tax: taxation on entry or exit?

The new system generally provides for taxation of the trust upon transfer to the beneficiaries (exit taxation). However, it is possible to opt for advance taxation (input taxation).

The Notaries dispute the automatic application of the higher rate when beneficiaries are only identifiable but belong to certain categories, and the general exclusion of tax relief in the case of advance taxation.

However, the preferential regime for trusts established exclusively for the benefit of persons with severe disabilities, pursuant to Law no. 112/2016, is correctly recognized.

How to do an electronic succession?

The digitalization of the inheritance tax return represents an inevitable step toward modernizing the tax system. However, the new electronic model and the self-assessment of inheritance tax have introduced significant interpretative and operational challenges.

Study No. 58-2025/T of the National Council of Notaries is a fundamental point of reference for understanding the problematic aspects and navigating an evolving regulatory framework.

To avoid errors, penalties, or disputes, it's advisable to rely on professionals with expertise in succession, inheritance tax, and trusts , such as those at the Agenzia delle Successioni, who are capable of properly managing the complexities of the new electronic system. They can provide preliminary consultations while awaiting the activation of each service.