Acceptance of the inheritance “with reserve” does not exempt the heir from liability for the payment of the de cuius tax.

The Provincial Tax Commission of Reggio Emilia, by the sentence no. 318/01/17, filed on December 13, decided on a case concerning some municipal tax not paied. The tax verification had been notified to an heir who had accepted the heritance “with reserve”.

The acceptance of the inheritance “with reserve” ex art. 490 of the Civil Code, determines only a mere separation between the de cuius  and the heir’s asset.

Therefore tax authorities can claim for their credit to the heir above indicated.

  Ultimately, the heir who had accepted “with reserve” will be responsible for the debts (including tax) of the de cuius, within the limit of inherited assets -ex art 490, paragraph 2 of the Civil Code - which are relevant when the credit are collected and not at the time of notification of the tax deeds.