Anyone who inherits a home, often together with siblings or other relatives, has a few steps to complete before they can sell it. None is difficult, but they must be done in the right order.
Acceptance
An inheritance is acquired by accepting it, with effect from the day the succession opened (Civil Code, article 459). Acceptance can be express or tacit, when the heir performs an act that presupposes the will to accept and that they could only perform as heir (article 476), such as selling an asset of the estate. The right to accept lapses after ten years (article 480).
To sell, the acceptance must appear in the property registers: it must be recorded (article 2648). If it was not recorded earlier, it can also be recorded on the basis of the act that amounts to tacit acceptance or of a declaration by the heir in a notarial deed: the notary checks and takes care of it.
The succession return
The return is filed online with the Revenue Agency within 12 months of the death. The same return is used to request the cadastral transfer of the properties. For successions opened from 2025, inheritance tax is calculated by whoever files the return, as already happens with the other taxes, and must be paid within 90 days of the filing deadline.
| Heir | Allowance per person | Rate above the allowance |
|---|---|---|
| Spouse and direct relatives (children, parents) | €1,000,000 | 4% |
| Brothers and sisters | €100,000 | 6% |
| Other relatives up to the fourth degree and in-laws | none | 6% |
| Everyone else | none | 8% |
For people with a disability requiring intensive support the allowance is €1,500,000. On property, mortgage tax of 2% and cadastral tax of 1% are added, or €200 each if the heir meets the first-home requirements. Source: Italian Revenue Agency.
If there are several heirs
Until it is divided, the home is jointly owned by the heirs, and selling it requires everyone's consent (Civil Code, article 1108). If there is no agreement, the home can be divided by a deed between the heirs or, failing that, before a judge.
The sale and capital gains
A home received through succession pays no capital gains tax when you sell it, whenever that is (Consolidated Income Tax Act, article 67). At the deed, in addition to the usual paperwork for any sale, you need the filed succession return and the recorded acceptance. The seller's other expenses are the usual ones: you will find them in our guide to the costs of selling.
Before putting the home on the market
Check that the floor plan and cadastral data match the home: at the deed you are the one declaring it, even if you did not build or alter it. And have the energy certificate prepared, as it is already needed for listings.
Sources
Where the data, rules and figures quoted here come from.
- 1.Dichiarazione e imposta di successione (giugno 2026), Agenzia delle Entrate · accessed on 1 November 2026
- 2.Imposta di successione: aliquote e franchigie, Agenzia delle Entrate · accessed on 1 November 2026
- 3.Codice civile, articoli 459, 476, 480, 1108 e 2648, Normattiva · accessed on 1 November 2026
- 4.Testo unico delle imposte sui redditi, articolo 67 (plusvalenze), Brocardi, testo di legge · accessed on 1 November 2026
