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eredità giacente e dichiarazione successione

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chiedo aiuto a qualcuno di voi che in studio abbia fatto una dichiarazione di successione da parte del curatore eredità giacente.

Quello che mi chiedo è: il curatore eredità giacente è il soggetto tenuto per legge a presentare la dichiarazione di successione. Ho anche letto che lui stesso è tenuto a pagare le imposte di successione, mi chiedo in quale percentuale?

Quando poi gli eredi avranno accettato l'eredità la dichiarazione di successione andrà rettificata? nel mio caso abbiamo chiesto la nomina del curatore perchè ci sono moltissimi eredi sparsi per l'italia e c'è urgenza di pagare vari debitori ereditari.

una volta pagatii debitori gli eredi potranno poi spartirsi il residuo.

ma la dichiarazione di successione il curatore la fa a nome di chi? dell'eredità suppongo...

potete dirmi cosa succede dopo che gli eredi hanno accettato?


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Poiché in questo periodo mi sto occupandi dell'imposta di successione, esprimo la mia opinione.

I chiamati all'eredità e i legatari sono esonerati dall'obbligo della dichiarazione se anteriormente alla scadenza del termine previsto per la sua presentazione (attualmente 12 mesi) (art. 31 Tus):

= hanno rinunziato all'eredità o al legato;

= oppure se, non essendo nel possesso di beni ereditari, hanno chiesto la nomina di un curatore dell'eredità giacente (art. 528, primo comma, c.c.).

In entrambi i casi hanno l'obbligo di informare per raccomandata l'ufficio del registro, allegando copia autentica della dichiarazione di rinunzia all'eredità o copia dell'istanza di nomina autenticata dal cancelliere del Tribunale (Circolare n. 17/E del 15.3.1991)

Fino a quando l'eredità non è stata accettata, o non è stata accettata da tutti i chiamati, l'imposta è determinata considerando come eredi i chiamati che non vi hanno rinunziato (art. 7, comma 4, c.c.).

Dalla combinazione di queste due norma mi sembra potersi dedurre che:

= il curatore dell’eredità giacente presenterà la dichiarazione di successione indicando come beneficiari i chiamati non rinunzianti e indicando tutti i beni ereditari e tutte le passività detraibili.

Se tutti i chiamati accetteranno, non si presenta alcuna dichiarazione

Se cambia la devoluzione ereditaria, si presenta una nuova dichiarazione di successione indicando i beneficiari con ricalcolo delle imposte da parte dell'ufficio

Non sono a conoscenza di circolari ministeriali in merito

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davvero non capita tutti i giorni! ringrazio immensamente il notaio Santarcangelo!!!

ho solo più un dubbio: i chiamati all'eredità non dovranno accettare espressamente l'eredità per poter ottenere la loro quota ereditaria? nel mio caso una somma depositata su un libretto bancario, o invece, poichè è stata nominata la curatela, è necessario un atto di accettazione espresso vuoi dal notaio o in tribunale? anche perchè la curatela cessa quando i chiamati all'eredità accettano...quindi questo forse vuol dire che serve un'accettazione espressa. cosa ne pensate?

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Anche io mi sto occupando del problema.

Mi restano dei dubbi:

sulla base della dichiarazione di successione vanno volturati gli immobili a nome del chiamato non rinunziante o non si procede alla voltura finchè non ci sia accettazione del chiamato?

Se si deve effettuare la voltura a nome del chiamato, occorre in tale caso ai sensi del Dl 78/2010 attendere anche l'evasione della voltura della dichiarazione di successione prima di procedere alla vendita del bene da parte del curatore dell'eredità giacente?

Grazie a chi si vorrà confrontare

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