Have you received a judicial document from the Revenue Collection Agency regarding the debts of a deceased person, whether your mother, father, or sibling? Here, you will find everything you need to know.
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What Happens to the Tax Bills of Deceased Persons?
What is the procedure for canceling tax bills for deceased persons? And what is the role of the Revenue Agency and INPS in managing such bills?
In this article, we will explore these topics and clarify how tax bills of deceased persons are handled.
The first option is always renouncing the inheritance in cases where the deceased has left only debts. However, be careful: if you renounce, your children inherit, and they must, in turn, renounce or be required to accept if they are minors.
What Happens to the Tax Bills of Deceased Persons?
Tax bills of deceased persons can be an uncertainty for their family members. In the event of death, one might assume that the tax bills are automatically annulled.
However, the reality is different. Tax bills of deceased persons are not automatically canceled but must be duly paid by the heirs.
If the payment is not made, these bills may be subject to legal action by the Revenue Agency or INPS.
Therefore, it is crucial for the deceased’s family members to be aware of the procedures and obligations associated with the tax bills left by the deceased to avoid unpleasant legal consequences.
Prescription of Tax Bills for Deceased Persons: When Does It Apply?
The prescription of tax bills for deceased persons applies according to the provisions established by law.
According to Article 2948 of the Italian Civil Code, the prescription period for tax bills starts from the date the bill is notified to the taxpayer or from the moment a coercive collection act is performed.
In the case of deceased persons, the prescription period may vary depending on the circumstances. For example, if the bill notification occurred before death, the prescription period continues to run normally.
However, if the notification occurred after death, the prescription period might be suspended or interrupted. It is essential to consult a legal expert to fully understand the timing and modalities of the prescription of tax bills for deceased persons.
Management of Deceased Persons’ Tax Bills: Role of the Revenue Agency and INPS
The management of tax bills for deceased persons is handled by the Revenue Agency and INPS. The Revenue Agency is responsible for collecting taxes and duties, including tax bills, even in cases of death.
In particular, the Agency verifies whether the deceased debtor has left heirs who may be called upon to pay the debt. INPS, on the other hand, manages tax bills related to social security and welfare contributions.
In both cases, INPS verifies whether there are heirs who may be required to pay the deceased’s debt. It is also possible to request the cancellation of tax bills if the legal prescription period has elapsed.
Managing the tax bills of deceased persons is a complex issue that requires a clear definition of the procedures and responsibilities of the competent authorities.
However, the question remains of how to ensure an effective and timely cancellation of tax bills for deceased persons to prevent further distress for grieving families. Further reflection on this issue by the relevant authorities would be desirable.
Supreme Court and Deceased Persons’ Tax Bills
The Italian Supreme Court, in ruling No. 25315 of August 24, 2022, stated:
“As is well known, Article 8 of Legislative Decree No. 472 of 1997 (titled ‘Non-Transferability of Penalties to Heirs’) explicitly states that ‘The obligation to pay a penalty is not transferred to the heirs’.”
The Court clarified, regarding the different inheritance regimes of civil versus administrative penalties, that while civil penalties are additional sanctions intended to compensate for damage and reinforce the obligation as a deterrent against non-compliance, administrative penalties (under Law No. 689 of November 24, 1981) and tax penalties (under Law No. 472 of 1997) have a punitive character and a general rather than sectoral destination. Therefore, it falls within the discretion of the legislator to determine, within reasonable limits, when a violation should be subject to one type of penalty rather than another.
For other cases, the principle of non-transferability applies, as a corollary of the personal nature of responsibility (Cass. June 6, 2008, No. 15067).
Issues with Tax Bills
If you encounter problems with tax bills, address your case as soon as possible because the deadlines for challenging the documents are very short. Any delay could compromise your situation.
If you are looking for a law firm specializing in tax litigation before the Supreme Court in Rome, contact us for an initial consultation without obligation. You can send us a scanned copy of the document received from the Revenue Collection Agency.
We can help you.
Our law firm, specialized in Supreme Court litigation, is ready to assist you at every step of your case. Do not hesitate to contact us for an initial consultation. To expedite the process, we invite you to send us all the necessary documentation.
