Inheritance and tenancies
Inheritance declarations and rental contracts, registered properly.
We handle the inheritance declaration and the land-registry transfer, and we prepare and register rental contracts, including the yearly obligations that come with them. We explain the costs, deadlines and documents you will need.
What we do for you
- Inheritance declaration and land-registry transfers
- Registration of rental contracts
- Renewals, terminations and cedolare secca
What to bring
- For an inheritance: death certificate
- Tax codes and details of the deceased and of all the heirs, with the family status certificate (stato di famiglia)
- The will, if there is one
- Land-registry records and title deeds for the properties
- Balances of accounts and savings books on the date of death
- For a rental contract: documents for the landlord and tenant and the land-registry details of the property
Expected timings
The inheritance declaration must be filed within 12 months of the date of death. It is best to start early: gathering land-registry records and bank balances takes time.
For rental contracts, we prepare and register the contract and remind you of what needs doing in the following years. We'll confirm at our office the timings for your case.
Frequently asked questions
Is an inheritance declaration always needed?
Almost always. It is only not needed if the estate goes to the spouse and children or parents, does not include homes or land and is worth no more than €100,000. If there is even one home, it must be filed.
Is inheritance tax paid between parents and children?
Often not: for spouses and children there is a tax-free allowance of €1,000,000 for each heir. If there are properties, however, the mortgage and land-registry taxes (imposte ipotecaria e catastale) are still payable.
Is one declaration enough for all the heirs?
Yes. It only needs to be filed by one of the heirs: the declaration covers everyone.
Do you also handle the land-registry transfer?
Yes. The transfer (voltura catastale) is filed together with the inheritance declaration and updates the name the properties are registered under at the Catasto (land registry).