By accepting the inheritance:

• Expressly,
• Tacitly, or
• With the benefit of inventory,

the person called to the inheritance acquires the right to take possession of the assets of the de cuius upon the opening of the succession.

Our legal system provides that the right of the person called to the inheritance to accept the inheritance is subject to a limitation period of ten years, starting from the date on which the succession was opened.

Let us now examine in detail what these three types of acceptance are:

1. Express acceptance of the inheritance is carried out by the heir through a formal declaration by means of a private deed that must be authenticated, or by means of a public deed in the presence of a Public Official (for example, a Notary or a Court Clerk).
   
   However, Article 475 of the Civil Code clarifies that a declaration of acceptance subject to a condition or a term is void, just as it is equally void to accept only part of the inheritance, since the latter is understood as “a universality of law”.
   
   
2. Tacit acceptance of the inheritance, on the other hand, occurs when acts are performed that necessarily presuppose the intention to accept that inheritance and that could not be carried out except in the capacity of heir, as provided for by Article 474 of the Civil Code.
   
   In this regard, reference is made to a recent ruling of the Supreme Court of Cassation (Order No. 5474/2025), which confirmed a fundamental principle in inheritance law.
   In particular, that the filing of the inheritance tax return, the payment of taxes, the request for registration of a will and its transcription, being obligations of a predominantly fiscal nature characterized by protective purposes, are not in themselves suitable to constitute incontrovertible elements for determining a tacit acceptance of the inheritance. The status of heir, in fact, requires conduct that unequivocally expresses the latter’s intention to succeed to the legal position of the de cuius.
   
   
3. Acceptance with the benefit of inventory, instead, is a mechanism provided by the legislator to protect heirs and allows them not to be liable for the debts incurred by the deceased during his or her lifetime, thus keeping the two estates separate.
   This is because the heir succeeds not only to the assets of the de cuius, but also to his or her obligations and debts.
   Article 484 of the Civil Code provides that acceptance of the inheritance with the benefit of inventory is carried out by means of a specific declaration, received by a Notary or by the Clerk of the Court of the district in which the succession was opened.
   Subsequently, said declaration is entered in the register of successions, kept at the same Court.
   Once the inventory has been completed, certifying the assets and liabilities (credits and debts) relating to the estate of the de cuius, the heir is liable for inherited debts only up to the value of the inherited assets.

If the heir is already in possession of the assets:

• Inventory, within 3 months from the opening of the succession.
• Declaration, within 40 days from completion of the inventory.
• Extension, the Court may grant an extension for the inventory upon a reasoned request. 

If the heir is not in possession of the assets:

• Acceptance with benefit, within 10 years from the opening of the succession.
• Inventory, within 3 months (extendable) from acceptance, if the inventory has not been completed earlier.
• Declaration, if the inventory is completed earlier, within 40 days from completion. 

What happens if the deadlines are not met:

• The benefit is forfeited and one becomes a pure and simple heir, being liable for debts with one’s own personal assets. 

Our legal system requires acceptance with the benefit of inventory when the inheritance is devolved upon vulnerable subjects, such as:

• Minors;
• Legally incapacitated persons;
• Emancipated minors;
• Partially incapacitated persons;
• Legal persons;
• Associations;
• Foundations or entities.

In this regard, it should be noted that a recent ruling of the Supreme Court of Cassation (No. 31310/2024) concerning incapacitated persons clarified that acceptance by the legal representative does not immediately confer the status of heir unless it is followed by the inventory, preserving the option to draw it up or to renounce the inheritance. A capable heir, on the other hand, forfeits the benefit if he or she fails to comply. 

CHALLENGE OF THE ACT OF ACCEPTANCE OF THE INHERITANCE

The acceptance of an inheritance may be challenged on the grounds of violence and fraud, within five years from the day of the violence or from the discovery of the fraud.

Rely on a law firm with proven experience and expertise, such as that of Avv. Benedetta De Paola, in order to receive assistance and legal advice during the delicate succession phase.