Tax Ruling No. 275/2025 addresses the issue of filing the tax return of a minor heir who has already been authorized by the juvenile court to accept the inheritance with the benefit of inventory. The clarification concerns the application of Article 65 of Presidential Decree No. 600/1973 in relation to Articles 459, 471 and 484 of the Civil Code.
Facts of the case
The applicant states that his minor son, over whom he exercises parental authority, is the sole heir designated by a woman who passed away on 8 March 2025. The applicant also notes that the Juvenile Court has authorized the minor to accept the inheritance with the benefit of inventory. However, the inventory has not yet been drawn up, and it is not known when the minor will formally acquire the status of heir. The resulting question is therefore whether the minor is required to file the tax return for income earned in 2024 (Form 730/2025) within the ordinary deadlines or must wait until the inheritance acceptance procedure is complete.
The applicant believes that the current legislation does not clarify whether, while the procedure for acceptance with the benefit of inventory is still pending, the minor must file the tax return of the deceased. He also points out that if the procedure is delayed, no penalties should be applied, since the delay could not be attributed to the minor.
Opinion of the Italian Revenue Agency
Filing obligations of heirs
Article 65(2) of Presidential Decree No. 600/1973 provides that deadlines pending or falling within four months of the taxpayer’s death are extended by six months in favour of the heirs, who must file the return electronically in January of the year following the extended deadline. The instructions for the 2025 tax return specify that:
- For taxpayers who died by February 2025, the return must be filed within the ordinary deadlines;
- For those who died later, Article 65(3) of Presidential Decree 600/1973 applies, setting the deadline for deaths occurring by 30 June 2025 on 31 October 2025.
The same extension applies to tax payments, without penalties or interest, until 31 December 2025.
The filing obligation rests with the heirs, who are liable for any delays or omissions.
Relevance of civil-law provisions
Article 459 of the Civil Code states that an inheritance is acquired through acceptance, with retroactive effect to the opening of the succession. Article 471 requires minors to accept an inheritance exclusively with the benefit of inventory.
To protect minors from assuming debts more than the value of the estate, the law requires authorization by the guardianship judge and makes acquisition of heir status dependent on the declaration of acceptance (Art. 471). Article 484 provides that acceptance with benefit of inventory is made by declaration before a notary or the court clerk, and that the inventory date is recorded, whether drafted before or after the declaration.
According to legal scholarship and case law (see Supreme Court, Joint Sections No. 31310/2024; Supreme Court No. 15267/2019), drawing up the inventory affects only the minor’s liability for the estate’s debts, not the acquisition of heir status. The declaration of acceptance with benefit of inventory made by the minor’s legal representative immediately grants the minor the status of heir.
In the absence of acceptance with benefit of inventory, the minor remains a person called to the inheritance and may complete the procedure within the limitation period set by Article 480, or, once of age, may accept the inheritance without benefit or renounce it.
If the parent acting as legal representative fails to prepare the inventory, the minor may do so within one year of reaching majority; otherwise, the acceptance becomes unconditional (Supreme Court No. 8832/1999).
Conclusions
In the present case, the minor has already acquired “heir” status by virtue of the declaration of acceptance with the benefit of inventory authorized by the Juvenile Court. Consequently, he is required to file the deceased’s tax return and pay the related taxes within the extended deadlines, without prejudice to his right to renounce the inheritance within the time limits provided by law. The preparation of the inventory therefore affects only patrimonial liability, not “heir” status or the arising of fiscal obligations.
