From 1 January 2018 the succession declarations, that particular fulfillment borne by the heirs called to the inheritance, must be compulsorily sent electronically. “The new system provides for the creation of a file to be forwarded to the territorially competent Revenue Agency, the one in whose district the deceased (de cuius) had the last residence”, says Dr. Ettore Scarfagna, owner of the prestigious law firm of the same name, since years an important point of reference among other things of the succession matter.
Dr. Scarfagna, what are the advantages of the new electronic succession?
With the new telematic transmission system it is possible to more easily insert the hereditary axis of the deceased in the declaration and the subsequent devolution of the immovable property to the heirs, automatically calculate and without incurring in errors the taxes and fees to be paid in self-assessment, execute the transfers cadastral register without the need for a further request by the tax payer and proceed automatically with the registration in the public real estate registers. However, the use of this telematic system requires the utmost attention, taking into account that the declaration, even if it is a part deed of fiscal value, becomes the prerequisite for the acceptance of the inheritance in relation to the assets included in it. It is therefore important to turn to qualified professionals who are constantly updated on a complex and constantly evolving legislation, in order to avoid procedural errors that could compromise the exact execution of the consequent formalities, with an increase in costs to be incurred for any adjustments and / or corrections. Moreover, succession investigations, especially in the case of immovable property, must always be examined in depth with the fulfillment of a series of ancillary assessments aimed at correctly identifying the ownership of goods that have fallen in succession. It is therefore of fundamental importance, for example, to evaluate the deed of provenance (that document which certifies the ownership of the immovable property) and not to rely solely on the cadastral findings (not infrequently, in fact, the cadastral data do not correspond to the real ownership structure) .
What are the strengths of your law firm?
Definitely the experience gained in the field, in over 20 years of self-employment. In 1997, after the death of my father Marcello (Notary with 27 years of profession), I took the reins of the Firm and, thanks to an intense professional activity, I am now able to offer highly qualified assistance and consultancy in the different branches of civil, corporate and inheritance law. Notoriously complex sectors, which imply a great specialized knowledge of the subject.
For more info: www.studiolegalescarfagna.it
