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Accettazione tacita eredità
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Accettazione tacita eredità
1.
Notizie Utili : ACCETTAZIONE TACITA DI EREDITA' * Cosa è e perchè deve essere fatta. L'accettazione tacita consiste nel compimento di un atto (es: trasferimento del bene ereditario, mutuo con ipoteca su bene ereditario, etc.) "che presuppone necessariamente la volontà di accettare (l'eredità)" . Quando si apre una successione i beneficiari ("chiamati all'eredità") non sono automaticamente eredi: se vogliono possono accettare (o rinunziare). Quando nell'eredità sono compresi beni immobili l'accettazione (espressa o tacita) deve essere registrata e deve essere trascritta presso i Pubblici Registri Immobiliari. La presentazione della denunzia di successione presso l'Agenzia delle Entrate non determina mai accettazione dell'eredità essendo solo adempimento di obblighi fiscali (pagamento imposte di successione). Esempio: se Tizio, pur avendo presentato la denunzia di successione, non ha ancora accettato espressamente l'eredità, trasferisce un appartamento (ereditario) compie un atto che presuppone necessariamente la sua volontà di accettare e che non potrebbe fare se non quale erede (accettazione tacita). La vendita dovrà essere trascritta, a cura del notaio, contro il venditore ed a favore del compratore, ma anche chi vende deve avere una corretta trascrizione (a suo favore) dell'acquisto ereditario. La trascrizione della vendita dovrà quindi essere preceduta dalla trascrizione del medesimo documento anche come atto che comporta accettazione (e acquisto) dell'eredità, e questa trascrizione sarà effettuata, a cura del Notaio, contro il defunto ed a favore dell'erede/eredi. Questa trascrizione è necessaria perchè chi vende è obbligato, per legge, a garantire all'acquirente un acquisto certo, sicuro ed opponibile e deve quindi garantire una corretta trascrizione di tutti i trasferimenti precedenti (provenienza), anche ereditari. Costi della trascrizione dell'accettazione tacita Il costo a carico delle parti interessate, per imposte e spese, è di circa euro 350,00/400,00 ed è un costo certamente inferiore al quello che l' erede avrebbe dovuto comunque sopportare attraverso un atto di accettazione espressa dell'eredità (davanti a notaio o tribunale), debitamente registrata e trascritta. In conclusione è necessario, per garantire tutte le parti di una vendita, che il Notaio verifichi, attraverso i controlli e le visure, la provenienza del bene e, nel caso di provenienza ereditaria, l'esistenza di una accettazione della eredità. Se chi vende non ha ancora accettato espressamente l'eredità (con atto notarile ovvero davanti il Cancelliere del Tribunale) la vendita può essere regolarmente stipulata, non sarà necessario un atto di accettazione espressa (con maggiori costi), ma sarà sufficiente una trascrizione in più (dell'accettazione tacita) a spese del venditore e a cura del Notaio. La trascrizione effettuata sarà utile per l'erede (venditore) anche nel caso di successive vendite di altri immobili (ereditari), senza che debba essere sopportato altro costo (salvo che i beni si trovino in altri Comuni e la trascrizione debba essere fatta presso altri Registri Immobiliari). Notai C. Campana F. De Felice S. Lenhardy
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