In implementation of the recent provision of 27 December 2016 issued by the Revenue Agency, taxpayers can make use of the new form for the declaration of succession and application for cadastral transfers.
The new approved model replaces the previous one approved by Ministerial Decree of 10 January 1992 and is officially used starting from 23 January 2017 with reference to successions opened starting from 3 October 2006. For successions opened before 3 October 2006, as well as for declarations supplementing, replacing or amending a declaration, the form approved by Ministerial Decree of 10 January 1992 must be used.
The main advantage of the new model consists in the possibility of carrying out cadastral transfers without the need for a further request from the taxpayer, as happens with the old model. Until 31 December 2017 it will be possible to alternatively submit both applications - electronically or on paper - however starting from 1 January 2018 it will be mandatory to complete the succession declaration exclusively electronically, personally or through qualified professionals.
Milano, May 8th 2017.
Avv. Giovanni Babino
Hozzászólások