When you decide to put a property received through inheritance on the market, you often think that the Declaration of Succession (Dichiarazione di Successione) is the only document needed to proceed with the deed of sale.
Then, during preliminary checks or right in front of the notary, an unexpected request pops up: “We need the deed of tacit acceptance of inheritance.”
This requirement, often unknown to non-experts, generates doubts and a bit of anxiety. Let’s clarify what it is, why the law imposes it, and how it affects the sale of your home.
The Misunderstanding: Succession is not enough
The first mistake to avoid is confusing the Declaration of Succession with the acceptance of inheritance.
The Declaration of Succession is exclusively a tax formality. It only serves to inform the Revenue Agency of the transfer of assets and to pay the related taxes. It does not prove that you have accepted the role of heir.
The Acceptance of Inheritance is the legal act by which a person called to the inheritance officially decides to become the owner (taking on rights and any potential debts).
What is Tacit Acceptance?
Acceptance can be express (when signing a public deed before a notary) or, much more frequently, tacit (regulated by Article 476 of the Civil Code).
Tacit acceptance occurs when the heir performs an act that necessarily implies their intent to accept and which they would not have the right to do unless they were the heir.
The prime example is the sale of the house. If you sign a preliminary contract or sell an inherited property, you are acting as the owner. Consequently, you are tacitly accepting the inheritance.
Why does the Notary require it for the Deed of Sale?
If selling the house already means "tacitly accepting," why does the notary require a formal deed and the payment of a transcription?
The answer lies in the continuity of transcriptions (Article 2650 of the Civil Code) and the protection of the buyer.
Real Estate Registries must show a continuous and uninterrupted chain of ownership transfers:
Previous Owner (Deceased) $\longrightarrow$ Heir $\longrightarrow$ New Buyer
If the transcription of the acceptance in favor of the heir is missing, the chain is broken. This entails two serious risks for the buyer (and for the bank granting the mortgage):
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The purchase is not secure: Without the transcription, the purchase could theoretically be challenged by the deceased's creditors or a subsequent heir.
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The bank blocks the mortgage: No credit institution will grant a loan for a property whose legal origin is not perfectly linear and secure.
How to regularize it and how much does it cost?
In the vast majority of cases, compliance is restored directly on the day of the notarial deed.
The notary in charge of the sale will draft a specific deed (alongside the deed of sale) in which they formalize the tacit acceptance and transcribe it in the Real Estate Registries.
How much does it cost?
The costs for the transcription of the tacit acceptance of inheritance are generally between €500 and €700 in total. This figure includes:
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Fixed taxes due to the State (mortgage tax, registration tax, and stamp duty).
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The notary's fee for the additional deed.
Who has to pay?
Unless otherwise agreed between the parties, the expense is entirely borne by the seller (the heir). This is because it is the seller's duty to guarantee the full ownership and marketability of the property.
Note: If there are multiple heirs selling together, a single transcription is sufficient (with one total cost).
Timelines: The 20-year rule
The transcription of tacit acceptance is mandatory only if the death of the previous owner occurred within the last 20 years.
If more than twenty years have passed since the relative's death, the right to accept the inheritance has prescribed, and the heir has consolidated ownership (often by usucapion/adverse possession), making the transcription superfluous.
Zero surprises at the closing with Domus Sicilia Immobiliare
Discovering a few days before the closing that you have to cover an unexpected expense or, worse, having the buyer's mortgage blocked, is a scenario every seller wants to avoid.
Our working method at Domus Sicilia Immobiliare is based on preventive document analysis. When you entrust us with an inherited home, we immediately examine the inheritance estate, dates, and titles of ownership. This way, we inform you from day one of the necessary notarial steps and related costs, guaranteeing you a linear, transparent sale without any bureaucratic hurdles.
Have you received a property as an inheritance and are you considering selling it? Don’t risk last-minute surprises. Contact us for a free document check-up of your property!
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