The Revenue Agency provided clarifications on who is required to file a declaration of succession. He did so by answering “No”. 296 of 2022, which complied with what was previously expressed by the Court of Cassation. Well, with this clarification, specify that the obligation to make the declaration lies with the people who are called to the inheritance. Such as:
- those called to heredity;
- their legal representatives;
- Those who have been placed in temporary possession of absentee assets;
- estate managers;
- current inheritance trustees;
- Will executors.
This is done, until the moment of their abandonment, in accordance with the law. They are exempted if they do not have hereditary origins, they have requested the appointment of a trustee, renouncing the inheritance. Having explained this, let us focus on what the Court of Cassation concluded on this matter.
What the Revenue Agency clarified with reference to the Supreme Court ruling
As shown, therevenue agency She referred to a recent ruling of the Court of Cassation, N. 11832 for the year 2022. It clarified that the persons called to the inheritance are required to submit the declaration of succession, at least until the moment of the assignment. This aspect will be suitable for the purpose of determining who is obligated to pay inheritance tax. The latter, in particular, falls on the subjects included, excluding delegates, unless assignment occurs, producing a retroactive effect. Therefore, it also overwhelms the burden associated with acceptance. Thus, those who give up the inheritance are not even required to pay the inheritance tax.
In the end, here is the one who is obligated to pay the inheritance tax: the persons listed in the first paragraph, who, however, do not exercise the right of assignment. This is because as a result of the assignment the following disappears:
- commitment to the declaration of succession;
- joint responsibility of those who are called upon to inherit;
- Obligation to pay inheritance tax.
Here he is obligated to pay inheritance tax based on these clarifications from the Revenue Agency
The declaration of succession must be submitted within 12 months of the date the succession was opened. If several people have to submit the same declaration, it is not considered omitted, if only one person submits it. As for the obligation to pay tax, it is The Uniform Succession Law states that the heirs They are jointly and severally obligated to pay tax to themselves and to the delegates. Moreover, the co-heir, who accepted the inheritance with the benefit of the stock, is jointly and severally obliged to pay, within the limits of the value of his share of the inheritance, and, finally, until the accepted inheritance is fulfilled, those called to the inheritance and other obligated subjects are jointly liable for the tax. All but the inheritors and within the limits of the value of the inherited assets, are owned respectively.
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