News · Business taxation · – 14 August 2026

A person who renounces an inheritance is not liable for the deceased’s tax debts

TOPIC
By three orders of 2026 the Tax Division makes clear that a person called to inherit is not liable for the deceased’s debts without acceptance, that the tax authorities must prove acceptance and that a renunciation cannot be revoked tacitly.

Art. 65, first paragraph, of Presidential Decree 600/1973 makes the heirs jointly and severally liable for tax obligations whose taxable event occurred before the death of the deceased. The status of heir is, however, acquired only by acceptance, express or tacit (arts. 459 and 476 c.c.), whereas a person who renounces in the form required by art. 519 c.c. is treated as never having been called to inherit (art. 521 c.c.). By order no. 24651 filed on 14 August 2026, the Corte di cassazione (Italian Supreme Court), Tax Division, referring to Cass. 37064/2022, reaffirmed that a person who has renounced is not liable for the deceased’s debts even where the tax claim has become final, and may rely on this by challenging the payment notice (cartella di pagamento). The case concerned a preavviso di iscrizione ipotecaria (advance notice of a charge on real property) based on payment notices founded on final judgments against the deceased. Order no. 17703 filed on 3 June 2026 confirms that the burden of proving acceptance lies with the tax authorities and that acceptance cannot be inferred from the call to inherit or from the mere filing of the succession return, and accordingly set aside the decision that had inferred acceptance from the income tax return filed for the deceased in the capacity of heir, remitting the case. Penalties remain non-transferable to heirs (art. 8 of Legislative Decree 472/1997).

Everything turns on the validity of the renunciation. By order no. 6803 filed on 21 March 2026, issued in a case concerning an ex officio computation and demand (liquidazione d’ufficio) of mortgage and cadastral taxes against a person who had renounced, the Court ruled out tacit revocation: the formal requirements of art. 519 c.c. prevent the change of mind permitted by art. 525 c.c. from being inferred from conduct. It therefore upheld the ground of appeal attributing the acts concerning the properties to the appellant’s pre-existing co-ownership. Acceptance prior to renunciation is a different matter: a person called to inherit who is in possession of estate assets and does not draw up the inventory within the time limits of art. 485 c.c. becomes an heir without benefit of inventory. In our view, this is the ground to which the tax offices will move the dispute, as order no. 24651 shows, in which tacit acceptance through having the assets at one’s disposal was not examined only because it was raised for the first time before the Supreme Court. Liability for inheritance tax, within the limits of the assets possessed, lies with those called to inherit who have not yet accepted (art. 36, paragraph 3, of Legislative Decree 346/1990), not with those who have validly renounced. From 1 January 2027 the rule in art. 65 will be carried over, with wording identical to the first paragraph, into art. 271 of the Consolidated Act (testo unico) approved by Legislative Decree 141/2026, art. 8 of Legislative Decree 472/1997 into art. 8 of Legislative Decree 173/2024, and arts. 28, 31 and 36 of Legislative Decree 346/1990 into arts. 113, 116 and 119 of the Consolidated Act approved by Legislative Decree 123/2025.

IN PRACTICE
A person called to inherit who intends to renounce should make the declaration before a notary or a court clerk before any act concerning the assets and, if in possession of them, within three months of the opening of the succession or of learning of the inheritance (art. 485 c.c.). A renunciation formalised after the ten-year period of art. 480 c.c. confirms the absence of acceptance and may be relied on against the tax authorities, unless acts of tacit acceptance are proven. If the renunciation precedes the expiry of the twelve-month period under art. 31 of Legislative Decree 346/1990, relief from the obligation to file the succession return requires notification to the tax office with a certified copy of the renunciation (art. 28, paragraph 5). Tax notices and collection notices served on a person who has renounced must in any event be challenged within the time limits, pleading the lack of the status of heir. The file should hold a certified copy of the renunciation, proof of the notification to the tax office and any title to possession other than the succession.

Summary note by the CommercialistiAvvocati network, based on specialised legal and practice sources. The text does not reproduce original contributions and does not constitute professional advice.

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