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DICHIARAZIONE DI SUCCESSIONE – NOVITÀ

In particolare:
• la dichiarazione di successione deve essere presentata entro 12 mesi dalla data del decesso;
• non vi è obbligo di dichiarazione soltanto quando l’eredità è devoluta al coniuge ed ai parenti in linea retta del defunto, e l’attivo ereditario ha un valore non superiore ad euro centomila e non comprende beni immobili o diritti reali immobiliari;
• è dovuta l’imposta di successione (con le franchigie diverse in base al grado di parentela degli eredi), nonchè l’imposta ipotecaria e catastale qualora nell’attivo ereditario siano compresi beni immobili.

NOVITÀ
Dal 1º gennaio 2019 la dichiarazione di successione va presentata esclusivamente in via telematica, utilizzando le procedure appositamente approvate dall’Agenzia Entrate.
Con la dichiarazione telematica è possibile effettuare le volture catastali degli immobili automaticamente, nonché rendere le dichiarazioni sostitutive di atto notorio relative ai dati e allo stato di famiglia, e per richiedere l’applicazione delle agevolazioni e riduzioni previste dalla legge.
Anche gli allegati previsti dovranno essere validati/convertiti in file conformi alle prescrizioni normative.

Per ulteriori informazioni
UFFICIO AMMINISTRATIVO
tel. 0173/226611
(rif. Giuseppe Busso)

 

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