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ACCETTAZIONE CON BENEFICIO D?"INVENTARIO: L?"EREDE MINORE DEVE PRESENTARE LA DICHIARAZIONE DEI REDDITI ANCHE SE LA PROCEDURA NON è CONCLUSA


Con la Risposta n. 275 del 3 novembre, l?"Agenzia delle Entrate ha chiarito in merito all?"obbligo di presentazione della dichiarazione dei redditi del de cuius nel caso in cui l?"erede sia un minore autorizzato ad accettare l?"eredità con beneficio d?"inventario.Nel caso portato all'attenzione dell'Amministrazione finanziaria, un genitore chiedeva se il figlio minorenne, designato erede e autorizzato dal tribunale all?"accettazione con beneficio d?"inventario, dovesse già presentare la dichiarazione dei redditi della defunta o se fosse necessario attendere la conclusione della procedura di inventario. L?"Agenzia, richiamando l?"articolo 65 del D.P.R. 600/1973 e gli articoli 459, 471 e 484 del codice civile, ha chiarito che il minore acquisisce la qualità di erede nel momento in cui è presentata la dichiarazione di accettazione dell?"eredità con beneficio d?"inventario, anche se l?"inventario non è ancora stato redatto.Di conseguenza, il minore (tramite il genitore o tutore) è fiscalmente obbligato a presentare la dichiarazione dei redditi del defunto e ad effettuare i relativi versamenti nei termini previsti, salvo successiva rinuncia all?"eredità nei tempi stabiliti dalla legge. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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