Successione (Succession/Inheritance)

The transfer of a decedent’s estate to their heirs. In Italian real estate, successione refers to the process and the declaration by which heirs (by will or by law) acquire ownership of the deceased’s properties. If someone dies owning property in Italy, their heirs must file a dichiarazione di successione (inheritance declaration) with the Agenzia delle Entrate, listing assets and paying any imposta di successione. Real property in succession is then updated: a specific application (voltura catastale) is filed to change cadastral records to heirs’ names. Italian law reserves portions of the estate to close family (forced heirship: legittima). If a will violates these shares, heirs can challenge transfers (which is why donazione is riskier, and some buyers avoid titles coming from recent donations). After succession, heirs usually become co-owners (comunione ereditaria) until they formally divide assets (via atto di divisione or selling to each other). A property can be sold during this comunione, but all heirs must agree and sign the deed. A buyer should ensure all rightful heirs are participating. Succession can be testamentaria (with a will) or legittima (per law if no will). Properties inherited mortis causa get special tax treatment (cadastral + mortgage tax only, unless overall estate triggers inheritance tax). For EU citizens, an EU succession regulation allows choosing applicable law of nationality for the estate. Still, Italian property transfer formalities must be followed. Ultimately, successione is how one acquires property from deceased relatives – the new owners should consolidate their title (perhaps doing a division if multiple heirs) before selling to outsiders.

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