Purchase of a real estate in Italy and tacit acceptance of an inheritance

Introduction

When purchasing a property, during the legal due diligence phase, issues relating to the source of the property may arise that need to be dealt with appropriately.

Although these issues must be addressed before finalising the sale and purchase agreement, it is essential not to be put off by their presence.

One of the most common scenarios is what is known in legal jargon as ‘the gap in the chain of title’. This ‘gap’ arises when an analysis of the title deeds reveals that something is simply missing (a visual analogy might be a wooden bridge missing a plank).

Specifically, when a property has been acquired by inheritance, it is possible that the inheritance has not been accepted.

One way to restore the continuity of title (and thus replace the missing wooden plank) is to carry out the tacit acceptance of the inheritance.

Tacit acceptance of an inheritance in the Italian law: concept

Under Article 476 of the Italian Civil Code, tacit acceptance of an inheritance occurs when the person entitled to inherit takes concrete actions demonstrating their intention to accept the inheritance.

The mechanism is based on the principle that such a person could not have taken those actions except in their capacity as an heir.

In practice, even in the absence of a formal act by which the person entitled expressly declares their acceptance of the inheritance (or their status as an heir), in the case of tacit acceptance, that person adopts conduct which implies an intention to accept it.

In other words, the person entitled to inherit carries out acts that only the heir could perform.

The most common instance of tacit acceptance of an inheritance is where the person entitled to inherit disposes of an asset forming part of the estate (for example, by selling or donating it).

News in te Italian law system

An important new development, summarised briefly here, is that introduced by Simplification Act No. 182/2025, which amended Article 2648 of the Civil Code.

Under the new wording of the article, tacit acceptance of an inheritance may also be effected on the basis of a notarial deed or an authenticated private document containing a declaration in lieu of an affidavit.

This amendment has made it possible to simplify and expedite the acceptance of inheritances where the required acceptance was missing from persons who have since died, thereby restoring the continuity of registrations.

How tacit acceptance of inheritance occurs

In the case of a property sale, tacit acceptance may take place directly within the deed.

Tacit acceptance of an inheritance consists of a mention included in the notarial deed of sale, stating that the registration of the tacit acceptance will be carried out.

Subsequently, this acceptance is registered, aligning the entries in the land registers with the cadastral records.

This restores the continuity of registrations, and thus the provenance of the property, ensuring that the purchase is watertight and secure for both the buyer and the seller.

Who bears the costs of tacit acceptance of an inheritance

This is one of the most frequently asked questions.

The answer is very simple: the costs of tacit acceptance and its registration are borne by the heir who carries out the dispositive act.

Obviously, as this is not a mandatory rule in the Italian law system, the parties may agree otherwise, placing these costs on the purchaser; although this latter scenario is less common.

Why tacit acceptance of an inheritance need not be a cause for concern

Tacit acceptance of an inheritance – which becomes necessary when the testator has not previously accepted the inheritance – is a fairly common scenario and one that is entirely manageable.

Therefore, contrary to what one might think, it is not a situation that should give rise to concerns regarding the conclusion of the transaction.

In any case, it is very important that the absence of acceptance of the inheritance is investigated during the legal due diligence phase and that the parties to a deed (for example, the seller and the buyer) are fully informed of this.

This precaution is essential to ensure that one is not caught unprepared a few days before the deed is signed (or even at the notary’s office).

Taking proactive steps in this case is essential because it allows professionals to carry out all the necessary legal checks and investigations, and enables the parties to reach an agreement on the most suitable terms and to make arrangements to cover the related costs, so that they can go through the sale process in the most peaceful and pleasant manner.

The Legal Nook Insights

We have seen what is meant by tacit acceptance. Here are some of the cases which, under Italian law, do or do not entail tacit acceptance of an inheritance.

Case / Act	Outcome	Legal References	Practical Effect
Cadastral transfer of real estate	✓ YES	Cass. Civ. n. 11478/2021	ASSET SIGNIFICANCE Changes the formal property registration in favor of the heir.
Inheritance tax return	✕ NO	Cass. Civ. n. 10729/2009	TAX REQUIREMENT Mandatory tax filing lacking probative value for civil law acceptance.
Sale or gift of estate assets	✓ YES	Art. 477 Civ. Code	ACT OF DISPOSITION Necessarily implies ownership rights over the estate asset.
Acts of preservation and supervision	✕ NO	Art. 460 Civ. Code	PROVISIONAL MANAGEMENT Mere protection of estate integrity against impairment or loss.
Judicial action for estate partition	✓ YES	Established Case Law	SUBSTANTIVE ACTION Initiating legal proceedings reserved exclusively for the owner.
Payment of estate debts with personal funds	✕ NO	Cass. Civ. n. 20878/2020	THIRD-PARTY PERFORMANCE Payment under Art. 1180 Civ. Code does not affect the estate assets.
Payment of debts with estate funds	✓ YES	Cass. Civ. n. 4320/2018	CASH DISPOSITION Direct utilization of liquidity left by the deceased.
Payment of funeral expenses	✕ NO	Prevailing Case Law	MORAL OBLIGATION Regarded as fulfillment of a familial duty (if proportionate).
Collection of estate debts, bank withdrawals	✓ YES	Established Case Law	APPROPRIATION Collecting and commingling estate funds into personal accounts.
Mere possession of estate assets	✕ NO	Art. 485 Civ. Code	STATUTORY DEADLINE Requires drafting an inventory within 90 days to prevent automatic acceptance by operation of law.

It should be emphasised that the table provided here is merely illustrative and is intended to give a general overview of the subject.

On reading the examples, it is easy to see that the cases are varied, complex and subject to nuances which, although seemingly imperceptible, may lead to a different interpretation of the situation and, furthermore, may often coexist. It is therefore always essential to carry out, on a case-by-case basis, anin-depth and thorough assessment of each case.