Those who write a will usually indicate the heirs to whom they leave some or all of the assets pro quota.
However, the testator can add, in addition to the provisions in favor of the heirs, also another provision, the legacy, with which he attributes a certain good to a determined person.
The heir is a universal successor (he takes over in all active or passive relationships of the inheritance), the legatee (who receives the legacy) instead is a successor in a particular title and takes over only in the ownership or other real rights over a specific asset.
It is also possible for a person to be indicated both as an heir and as a legatee.
The heir's situation is not always enviable, especially when the inheritance is burdened by debts greater than the goods and money that make up the assets of the inheritance.
In such situations, where debts prevail, those called to inheritance can renounce inheritance.
However, one wonders what happens if the same person was indicated in the will both as an heir and as a legatee.
Well, not everyone may know that if in the will a person is indicated both as an heir and as a legatee, he can obtain the legacy as a legatee and renounce the inheritance (thus exempting himself from the obligation to pay inheritance debts).
Moreover, recently, the Supreme Court of Cassation reiterated this principle with the judgment N. 12813/2023.
Therefore, the advantages of the testamentary legacy emerge...
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Milano, May 29th 2023.
Avv. Giovanni Babino
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