With regard to the subjects under the obligation obliged to submit the declaration of succession:
– the subjects called to inherit, at least until the moment of their renunciation;
– legatees, even in the case of opening the succession due to a declaration of presumed death, or their legal representatives;
– those placed in the temporary possession of the assets of the assumed deceased;
– the administrators of the inheritance and the trustees of the existing inheritances;
Also called to inherit and legatees are exempted from the obligation of the declaration if, before the expiry of the term established, have renounced the inheritance or legacy or, not being in possession of assets belonging to the estate, have requested the appointment of a trustee of the inheritance and have informed the registry office by registered letter, attaching an authentic copy of the declaration of renunciation of the inheritance.
Judgement of the Supreme Court
In particular, the Agency, recalling the provisions of the Supreme Court in the judgment of 12 April 2022, n. 11832, specified that the subjects called to inherit are required to submit the declaration of succession, at least until the moment of their renunciation. The text reads “Although for the purposes of the passive legitimacy of this tax it is sufficient to be called to inherit, the retroactive efficacy of the waiver, legitimately exercised, determines the retrospective ceasing of the passive legitimacy as well. It would in fact be contrary to art. . 53 of the Constitution to tax a subject in respect of whom the tax assumption, represented by the transmission of assets mortis causa, has never even arisen as a result of the renunciation.
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