Tacit Acceptance of Inheritance: Analysis of Order No. 22769 of 2024

The recent Order No. 22769 of August 13, 2024, issued by the Court of Cassation, presided over by D. F. and with R. R. as rapporteur, offers important insights into the tacit acceptance of inheritance. The central issue concerns the evaluation of acts of a fiscal and civil nature that may indicate tacit acceptance of inheritance, such as the declaration of succession and the cadastral update. We will analyze the main content of this ruling, highlighting the requirements and conditions for the configurability of such acceptance.

The Legal Context of Tacit Acceptance

According to the Italian Civil Code, specifically Articles 476 and 2032, inheritance can be accepted explicitly or tacitly. Tacit acceptance occurs when the heir-at-law performs acts that presuppose the intention to accept the inheritance. However, the Order in question clarifies that not all fiscal or civil acts can be considered as a manifestation of such acceptance.

• The declaration of succession is an act that, despite being fiscal in nature, can constitute tacit acceptance if performed by the heir-at-law or on their behalf.
• The cadastral update, similarly, plays an important role in this evaluation, but it must be strictly linked to the intention of the heir-at-law.
• It is essential that such acts are followed by ratification by the heir-at-law themselves or by a person duly authorized by them.

The Ruling's Maxim

Behavior of the Heir-at-Law - Evaluation - Declaration of Succession and Cadastral Update - Tacit Acceptance - Configurability - Conditions - Referability to the Heir-at-Law. Tacit acceptance of inheritance can be inferred from the performance of acts that are not merely fiscal (such as the declaration of succession), but at the same time fiscal and civil (such as the cadastral update), exclusively if carried out by the heir-at-law or attributable to them indirectly, through the conferment of a mandate or through the performance of procuratorial duties or negotiorum gestio, followed by ratification by the interested party; therefore, tacit acceptance is not configurable in the event of failure to identify the person who conferred the mandate or subsequently ratified the actions of the person who actually performed the act.

Practical Implications of the Ruling

Order No. 22769 of 2024 marks an important step in Italian jurisprudence regarding the tacit acceptance of inheritance. It is crucial for those called to inherit to pay attention to the acts they perform after the death of the deceased, as their intention to accept the inheritance can be deduced from their conduct even in the absence of a formal declaration. However, the ruling cautions against an expansive interpretation of these acts, highlighting the need for clear identification and ratification.

Conclusions

In conclusion, Order No. 22769 of 2024 provides guidance on the boundaries of tacit inheritance acceptance, emphasizing the importance of expressed intent and the responsibility of the heir-at-law. Regulatory and jurisprudential clarity is essential to avoid future disputes and to ensure that every act performed in the context of succession truly reflects the intentions of the heir-at-law. Lawyers and legal professionals must pay particular attention to these aspects to adequately protect the rights of their clients.