Pesaro Tax Court rules on retroactive inheritance renunciation

The Court of Tax Justice of Pesaro has ruled that the renunciation of an inheritance has retroactive effects, even if tax assessment notices had previously become final due to a lack of appeal.

The case involved two sisters who were initially identified as legal heirs following their mother's death in 2018. However, a holographic will was discovered in late 2024, naming a niece as the sole heir. After the niece filed the necessary succession declarations and paid the taxes, the sisters formally renounced their inheritance in September 2025.

The Pesaro court determined that this renunciation retroactively nullifies the tax liability of the original heirs from the moment the succession opened, overriding previous definitive tax claims issued by the Agenzia delle Entrate.