Agenzia delle Entrate introduces new inheritance and gift tax codes

The Italian Revenue Agency (Agenzia delle Entrate) has introduced new tax codes for the F24 payment model regarding inheritance and gift taxes. According to Resolution no. 30 of September 16, 2026, these codes expand the methods for paying sums due for successions, donations, and mortgage or cadastral services.

The new regulations cover various scenarios, including payments following the revocation of a declaration of intent, voluntary correction of errors (ravvedimento operoso), and amounts requested following audits, settlements, or failure to appeal.

Specific new codes (A252 to A259) have been established for cases where the right to tax benefits for a primary residence is lost during a succession declaration. These codes allow for the distinction between different debt components, such as taxes, interest, sanctions, and special duties.