Useful tools
Succession declaration filed late? Calculate the ravvedimento operoso
Enter the date of death, when you will file the declaration and the taxes due: you immediately get the reduced penalty, statutory interest and total to pay.
The succession declaration must be filed within 12 months of the opening of the succession.
Usually today or in the next few days: penalties and interest depend on this date.
Payable only above the exemption thresholds (€1,000,000 for spouse and children, €100,000 for siblings). If none is due or you don't know it, leave 0: in most parent-to-child successions there is none.
Mortgage tax (2%) and cadastral tax (1%) on the cadastral value of the properties, minimum €200 each, plus stamp duty and special fees (about €100). Without properties: stamp duty and fees only. Calculate the cadastral value
Enter the dates to see the estimate.
How it is calculated
- Filing penalty: statutory minimum (45% of the tax within 30 days, then 120%; €150 or €250 if no inheritance tax is due), reduced to 1/10, 1/9, 1/8 or 1/7 depending on the delay.
- Penalty for late payment of mortgage, cadastral, stamp and special taxes: 25% (12.5% within 90 days, 1/15 per day in the first 14), with the same ravvedimento reduction.
- Statutory interest at the rate in force in each year (2% in 2025, 1.60% from 2026), calculated per day on all taxes.
- The ravvedimento is available as long as the Revenue Agency has not served a notice for the same violation.
Indicative estimate for information purposes, based on the statutory minimums and on the practice of the tax offices. The exact amount depends on the specific case and must be checked before payment.
What the ravvedimento operoso is in a succession
The Italian succession declaration must be filed within 12 months of the death. If the deadline has passed, the ravvedimento operoso lets you regularise voluntarily by paying the taxes, a reduced penalty and statutory interest: the sooner you do it, the less you pay. It is available until the Italian Revenue Agency serves you a formal notice.
- 1
Calculate taxes, penalties and interest
This tool gives you an estimate; the exact amount is determined from the cadastral data and the deceased's estate.
- 2
File the succession declaration
Electronically with the Italian Revenue Agency, with every section completed as if it were on time.
- 3
Pay what is due
Taxes, reduced penalty and interest are paid together with the declaration (direct debit or F24 form).
- 4
Keep the receipts
The ravvedimento is completed with filing and payment: the receipts are also needed for the land-registry transfer and for the bank.
No criminal penalty and no freezing of the inheritance: filing late costs a few tens or hundreds of euros more, but as long as the declaration is missing the properties cannot be sold and the bank accounts cannot be released. The ravvedimento is completed by filing the declaration and paying the taxes, reduced penalty and interest.
Frequently asked questions on the late succession declaration
How much does it cost to file the succession declaration late?
It depends on the delay and on the taxes due. If no inheritance tax is due (most cases between parents and children), the late-filing penalty is fixed: €25 within 90 days, €31.25 within one year, €35.71 beyond. A small penalty on the mortgage and cadastral taxes paid late (roughly 2.5% to 3.6%) and statutory interest are added.
Until when can the ravvedimento operoso be used for a succession?
There is no maximum term: you can regularise even years later, as long as the Revenue Agency has not served a payment or assessment notice for the same violation. The longer you wait, however, the higher the penalty and interest.
What happens if I never file the succession declaration?
The Revenue Agency can assess the omission within 5 years of the deadline, applying the full penalty of 120% of the tax (or €250 to €1,000 if no tax is due) plus interest. Moreover, without the declaration the properties remain in the deceased's name and cannot be sold, and the bank will not release the accounts.
How are the penalty and interest of the ravvedimento paid?
Together with the taxes, when filing: the electronic declaration has a dedicated section with direct debit from the bank account indicated; alternatively the F24 form is used with the tax codes for taxes, penalties and interest. If you entrust the case to us, we complete it for you.
Does the ravvedimento also apply to successions opened before 1 September 2024?
Yes. Only the percentages change: for deadlines before 1 September 2024 the higher penalties of the old regime apply (60% within 30 days, 30% for late payments, reduction down to 1/6 after two years). The calculator does this automatically based on the date.
Is it better to wait or to regularise now?
Regularise now: the fixed penalty is a few tens of euros and interest grows every day. Above all, without the declaration you cannot sell the properties or release the accounts, and if the Revenue Agency acts first you lose the reduction.