In a recent decision (No. 8684, issued on April 2, 2025), the Italian Supreme Court has reaffirmed a key principle in tax law: while tax penalties do not transfer to the heirs of a deceased taxpayer, interest owed on unpaid taxes does.
According to Article 8 of Legislative Decree No. 472/97, “the obligation to pay penalties does not transfer to the heirs.” This ruling reinforces that interpretation, explicitly stating that this rule applies even in the case of heirs of a de facto shareholder, someone whom the tax authorities had already identified as liable before their death.
Although the judgment did not specify the precise types of interest applicable, it emphasized that interest is legally regarded as an accessory to the tax itself, and thus distinct from penalties, both in legal nature and treatment.
This article was written by Barbara Burroni
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