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DICHIARAZIONE DI SUCCESSIONE: QUANDO PRESENTARLA E QUANDO NO. L'AGENZIA ENTRATE ESAMINA UN CASO PARTICOLARE


In una risposta fornita sulla propria rivista telematica FiscoOggi l'Agenzia delle Entrate affronta il tema della dichiarazione di successione e fa chiarezza sul caso di due fratelli che hanno ereditato l'appartamento in cui abitativa la madre, poi deceduta, e che chiedono se sono tenuti a presentare la suddetta dichiarazione. L'Agenzia ricorda inizialmente che la dichiarazione di successione deve essere presentata dagli eredi, dai chiamati all'eredità, dai legatari, entro 12 mesi dalla data di apertura della successione, che generalmente coincide con la data del decesso del contribuente. La dichiarazione di successione non va invece presentata nel caso in cui l'eredità sia devoluta al coniuge e ai parenti in linea retta del defunto, non abbia un valore superiore a 100.000 euro e non comprenda beni immobili o diritti reali immobiliari. Di conseguenza, in riferimento al caso preso in esame, e considerato che l'appartamento rientra nell'eredità della madre deceduta, gli eredi sono tenuti alla presentazione della dichiarazione di successione. La dichiarazione di successione e la domanda di voltura catastale, concludono le Entrate,  deve essere presentata esclusivamente on line, tramite i servizi telematici dell'Agenzia delle Entrate, tramite accesso con credenziali Spid, Cie o Cns. La dichiarazione può essere presentata anche tramite un intermediario abilitato (professionisti o Caf). Fonte: https://www.fiscooggi.it
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  • 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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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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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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