Selling an inherited property in Italy

Step 1: who owns it now

On death, the heirs are “called” to the inheritance; becoming heir involves an act of acceptance. Italian law recognises that acceptance may be implied. Under article 476 of the Civil Code, acceptance is tacit when the person called does something that necessarily presupposes the will to accept and that they would have no right to do except as heir. Article 477 adds that a sale, gift or assignment of one’s succession rights to an outsider, or to some or all of the other heirs, amounts to acceptance.

The consequence for a seller is practical. Before the property can be sold to a third party, the notary needs the heir’s title to be in the land records. Article 2648 provides that the acceptance of an inheritance that brings rights over real estate must be transcribed. It can be transcribed on the declaration of the heir contained in a notarial deed or a notarised private writing; if the heir has already done an act implying tacit acceptance, transcription can be requested on that act, and the article also allows transcription on a notarial deed or notarised writing containing the heir’s sworn declaration (dichiarazione sostitutiva di atto di notorietà) that a tacit acceptance occurred or that the person has acquired the status of heir.

Article 2650 explains why this matters. If an earlier acquisition has not been transcribed, later transcriptions against the buyer have no effect. The notary will therefore want an unbroken chain, from the deceased to the heir to your buyer. Ask the notary early whether the acceptance has to be transcribed before, or together with, the sale. I did not read the notary’s practice on the order of steps, so confirm it with the office handling your deed.

Step 2: the succession declaration

The Agenzia delle Entrate states that the declaration must be filed by the heirs, the persons called or the legatees within 12 months from the opening of the succession, which usually coincides with the date of death. It can be filed online, through an authorised intermediary or by appointment at the office, and the Agency offers a pre-filled declaration that also contains the cadastral transfer request (voltura) for the properties, if any. The cadastral transfer updates the owner’s name in the land-registry records. In the provinces of Trento and Bolzano the cadastral services are run by the autonomous provinces rather than the Agency, so the practical route differs there.

The tax payable on the estate is a separate topic; see inheritance and succession tax on Italian property. A missed deadline matters, but this guide does not cover the penalties, which I did not read at source.

Step 3: several heirs

Heirs who inherit together hold the property as co-owners. The Civil Code treats the two situations differently:

• Each co-owner may dispose of their own share (article 1103), within the limits of that share.
• Acts of alienation of the common property need the consent of all the participants (article 1108, last paragraph).

In plain terms, selling the whole house means everyone signs, or someone signs by power of attorney. A heir abroad can appoint an attorney: see buying with a power of attorney from abroad for how the power-of-attorney route works. If the heirs disagree, the sale cannot proceed on the signature of one alone.

The documents the notary will ask for

The Notariato’s checklist for sellers includes the copy of the deceased’s purchase deed, the fiscal declaration on succession, and, generally, the documents on transfers on death: wills, acceptance of inheritance and the European Succession Certificate. The rest of the seller’s file is the usual one: cadastral plans, building-permit documentation, the energy certificate, condominium documents and mortgage cancellation if there is one. See documents needed to sell a home.

Inherited buildings often carry planning or cadastral discrepancies that no one living knew about. Because the seller must declare the cadastral conformity and the permit details in the deed, have a technician check the property before listing it. See selling property in Italy.

Tax on the sale

Article 67 of the income-tax code taxes gains on property sold within five years of purchase or construction, and it excludes property “acquired by succession”. So a sale of an inherited home gives no taxable gain under that rule, whatever the time since the death. Read capital gains tax on property in Italy for the cases where the rule does apply, in particular building land, which is taxable in every case under the same article. Article 67 is repealed from 1 January 2027 by Legislative Decree 117/2026, which rewrites the rule; Payotte has not read the new text, so for a sale after 31 December 2026 check the position with the notary.

Which professional to consult

A notary sequences acceptance, transcription and sale, and decides what the deed must say. A surveyor checks the plans and permits. An accountant or an intermediary authorised to file the succession declaration helps with the declaration and the cadastral transfer; Payotte does not list those professions.