The succession declaration is the tax filing that notifies Agenzia delle Entrate of the estate left by the deceased (the de cuius) and transferred to the heirs. It is not acceptance of the inheritance and not a notarial deed: it declares the hereditary assets, settles taxes due and, when there are properties, updates the Cadastre with the voltura.
Who must file it
Heirs, persons called to inherit and legatees (or their legal representatives) are obliged, as well as administrators, curators of vacant estates, executors and trustees.
- It is enough for one of the obliged persons to file it: the declaration applies to everyone.
- It can be filed by an authorised Entratel intermediary (such as a licensed surveyor): that is what we do.
By when it must be filed
The ordinary deadline is 12 months from the opening of the succession, which normally coincides with the date of death (art. 31 TUS). In special cases (vacant estate, acceptance with inventory benefit, appointment of a curator) the deadline starts when the person is legally able to act.
Watch the deadlines
Filing late can mean penalties and interest. If the 12-month deadline is near, it is better to act now: we handle it within the correct times.
How it is filed today
The declaration is filed electronically with Agenzia delle Entrate software. The file produced (.SUC extension) is sent by an authorised taxpayer or, more often, by an authorised Entratel intermediary. The old paper Model 4 remains only for residual cases (deaths before 3 October 2006 or residents abroad unable to file electronically).
What you risk if you don't file (or get it wrong)
Failure to file carries a penalty linked to the tax due, plus interest; late or inaccurate filing carries reduced or proportional penalties depending on the case. Amounts change over time: check official sources and with a professional.
It is not always required
In some cases the declaration is not even mandatory. We explain this in the dedicated exemption guide: we check your case for free.
This guide's information is indicative and for information only. Every succession is unique: the final assessment is always on the specific case. We check your situation for free.