Tacit Acceptance of Inheritance by Representative: The Supreme Court with Ordinance No. 15301/2025

Inheritance law is a vast and complex field, dotted with nuances that can lead to unexpected outcomes for heirs. Among these, the acceptance of inheritance plays a crucial role, especially when a representative is involved. The recent Ordinance of the Court of Cassation No. 15301 of June 9, 2025, offers a fundamental clarification on a delicate aspect: the effectiveness of tacit acceptance by a representative and the consequences of a subsequent renunciation by the represented party. This ruling serves as a beacon for better understanding the limits and responsibilities in inheritance matters.

Context of the Ruling: Acceptance of Inheritance and Representation

Acceptance of inheritance is the legal act by which the heir-at-law acquires the status of heir. The Italian Civil Code provides for various forms of acceptance, including express acceptance (Art. 475 c.c.), acceptance with benefit of inventory (Art. 484 c.c.), and, of particular interest to our case, tacit acceptance (Art. 476 c.c.). The latter occurs when the heir-at-law performs an act that necessarily presupposes their intention to accept and which they would have no right to perform if not in the capacity of heir.

Complexity increases when these acts are performed not directly by the heir, but by their representative, who is vested with a power of attorney. Article 1388 of the Civil Code establishes that a contract concluded by the representative in the name and on behalf of the represented party, within the limits of the powers conferred upon them, directly produces effects with respect to the represented party. But what happens if the act performed by the representative is classifiable as tacit acceptance of inheritance?

Details of the Case and the Supreme Court's Decision

Ordinance No. 15301/2025 originates from a situation where a representative, acting under a general power of attorney, had sold an asset belonging to the estate of a deceased person, in the name and on behalf of the represented party, Mr. G. D. The Court of Appeal of Palermo, in its previous decision of January 31, 2022, had rejected the plaintiff's claim, not considering the sale as a definitive tacit acceptance.

The Supreme Court, however, quashed and remanded the decision of the Court of Appeal. The core of the issue lay precisely in the assessment of the sale performed by the representative. The Court of Cassation ruled that the sale of an inherited asset, even if carried out through a general attorney, constitutes an act of tacit acceptance of inheritance. This act produces its effects in the legal sphere of the represented party definitively, making the acquisition of heir status irrevocable. This means that the subsequent renunciation of inheritance by the represented party, which occurred the day after the sale, could not have any retroactive or preclusive effect on the acceptance that had already been perfected.

The Ruling's Principle: A Fundamental Principle

Acceptance of inheritance can be performed, even tacitly, by a representative, to whom the relevant power has been expressly granted, and it entails the acquisition by the represented party of the status of heir, with an effect that persists even in the event of a subsequent act of renunciation.

This principle crystallizes a principle of enormous relevance. The Court of Cassation, with this ruling, reiterates that the act of tacit acceptance, even if performed through a representative vested with a general power of attorney, is irrevocable. Once the representative performs a dispositional act concerning an inherited asset – such as a sale – the acquisition of heir status by the represented party occurs. From that moment on, any attempt by the represented party to renounce the inheritance will be ineffective, as the legal system (Art. 519 c.c. for renunciation, and Art. 525 c.c. for the irrevocability of acceptance) does not allow for second thoughts once acceptance, even if tacit, has been perfected. This principle underscores the need for extreme caution when granting general powers of attorney that may include the authority to perform acts on potentially inherited assets.

Practical Implications and Advice for Heirs and Professionals

Ordinance No. 15301/2025 offers valuable insights and practical advice:

• Attention to general powers of attorney: It is essential that general powers of attorney are drafted with the utmost precision, clearly delimiting the representative's powers, especially in the presence of inherited assets.
• Knowledge of the estate: Before performing any dispositional act, it is indispensable to have a clear and complete understanding of the estate to avoid unintentional tacit acceptances.
• Irrevocability of acceptance: Once tacit acceptance has been perfected, it is irrevocable. Subsequent renunciation has no effect.
• Need for legal advice: Given the complexity of the matter, it is always advisable to consult with inheritance law professionals before undertaking actions that may have repercussions on one's position as an heir.

Conclusions

The ruling of the Court of Cassation with Ordinance No. 15301/2025 represents an important warning for all those involved in managing inheritance situations, whether directly or through representatives. The representative's actions, even if performed in the name and on behalf of the represented party, can produce definitive and irrevocable legal effects, such as the tacit acceptance of inheritance. Maximum clarity and utmost caution are therefore essential requirements for successfully navigating the complex world of inheritance law and preventing unpleasant surprises.