What happens after the inheritance declaration

Filing an inheritance declaration does not just mean communicating the composition of the inheritance to the Revenue Agency. Rather, it means initiating a series of connected operations that impact the actual management of assets, relationships with banks, land registry regularization, and tax payment.

It's a process that develops almost "parallel" to the declaration itself, and today, thanks to electronic transmission, it's much more streamlined than in the past, while still retaining certain choices and responsibilities for the taxpayer.

The certification that unlocks accounts (glyph)

One of the first effects of electronic filing is the ability to obtain certification of submission. This is an essential document. Banks require it to unblock the deceased's accounts and allow heirs to access the funds.

When the declaration is submitted online, the electronic certification can be requested at the same time. The system automatically calculates the taxes due and charges them along with the declaration, without any further steps. The result is immediate: a digital document already valid for subsequent obligations.

Automatic land registry transfer, unless otherwise specified

Another important effect concerns real estate. With the electronic declaration, the land registry transfer, i.e., the updating of the ownership in the Land Registry, is performed automatically. This is a crucial step, as it formally establishes the heirs' succession to ownership of the real estate.

However, the taxpayer may decide not to take advantage of this automatic procedure. In that case, they must expressly indicate this on the front page of the form and assume the responsibility of submitting the transfer within thirty days of registration of the succession. The request can be filed at the local provincial offices or managed online through the "Web Cadastral Transfer" service, which can also be used in areas with a land registry system, with the sole exception of the autonomous provinces of Trento and Bolzano.

Calculating mortgage and land registry taxes

Every inheritance involving real estate involves the payment of mortgage and land registry taxes, as well as stamp duties and special taxes. In the past, taxpayers had to calculate these amounts independently, with the risk of errors or inconsistencies.

Today, however, the online application automatically calculates the amount during the application process and arranges for direct debit. This change has drastically reduced uncertainty and made compliance more secure. In this article, you can learn how to pay taxes using the F24 form.

Inheritance tax, a turning point from 2025

The real change, however, concerns the inheritance tax. For deaths occurring after January 1, 2025, this tax is also automatically calculated by the system at the end of the form. The application applies tax deductibles, rates, and legal rules, returning the exact amount due.

For inheritances filed before this date, however, the traditional mechanism remains in effect. The declaration is examined by the local offices, which subsequently issue the liquidation notice.

An ecosystem of services that supports the heir

The inheritance declaration, therefore, is the center of a system of services that are activated automatically or at the taxpayer's discretion. From the certification that allows you to unblock accounts, to the land registry transfer that updates the ownership of the properties, to the tax calculation. Each step is designed to streamline what is already a complex process.

Agenzia delle Successioni offers its professionals the advice needed to correctly complete the inheritance declaration.