Inherited Debts: Who Pays and How Much?

Accepting an inheritance means taking over not only assets but also debts. Italian law sets precise rules on who must pay, how debts are divided, and how heirs can protect their personal assets. The outcome depends on the type of debt and how the inheritance is accepted.

How Are Inherited Debts Divided?

The general rule is partiality, not joint liability. This means debts are automatically divided among heirs according to their inheritance shares.

The law distinguishes between:

Internal relations (between heirs): each heir pays debts in proportion to their share, unless the will states otherwise (Art. 752 Civil Code).
External relations (towards creditors): each heir is personally liable only for their proportional share (Art. 754 Civil Code).

This is an exception to the general rule of joint liability. In inheritance matters, one single debt is split into multiple smaller obligations.

Example:

If two heirs inherit equally and the deceased owes €10,000, each owes €5,000. The creditor cannot demand the full amount from just one heir.

What If a Creditor Claims the Full Debt from One Heir?

There is an important procedural risk. If a creditor sues only one heir for the full amount, that heir must explicitly state in court that they are liable only pro rata.

This objection is not automatic:

The judge cannot raise it on their own.
If the heir fails to object in time, they may be ordered to pay the entire debt.

Example:

If an heir entitled to 50% forgets to raise the objection, the court may order them to pay 100% of the debt.

How Can an Heir Avoid Paying with Personal Assets? The key protection is acceptance with the benefit of inventory (Art. 490 Civil Code). Its effects are:

The heir is liable for debts only up to the value of the inherited assets.
Estate assets remain separate from the heir’s personal assets.
Estate creditors are paid before the heir’s personal creditors.

Example:

If the estate has €50,000 in assets and €100,000 in debts:

With simple acceptance, creditors may attack the heir’s personal assets.
With the benefit of inventory, creditors can recover only the €50,000 estate assets.

Does Acceptance with Benefit Stop Enforcement Actions? No. It limits liability but does not automatically block seizures.

To stop individual enforcement actions, the heir must initiate estate liquidation proceedings, inviting all creditors to file claims so they are paid in an orderly and equal manner. If sued, the heir must prove that this procedure has been started.

If the beneficiary pays estate debts using personal funds, they are entitled to reimbursement from the estate.

Which Other Debts Are Inherited?

In addition to the deceased’s debts, heirs must also pay inheritance charges, which arise because of the succession. These are also divided pro rata.

They include, for example:

Funeral expenses
Costs of judicial division of the estate
Registration tax on inheritance-related judgments

Do the Same Rules Apply to Taxes?

Tax debts follow special rules.

Inheritance Tax

Joint and several liability applies.
The Revenue Agency may demand the full tax from a single heir.
That heir can then claim reimbursement from the others.
Exception: an heir who accepted with benefit of inventory is liable only within their share’s value.

Other Tax Debts of the Deceased (IRPEF, registration tax, etc.)

Pro rata liability applies.
Each heir owes only their share.
Liability arises only if the heir has accepted the inheritance.
Filing the inheritance tax return alone does not prove acceptance.

What If an Heir Owed Money to the Deceased? If an heir was also a debtor of the deceased:

With simple acceptance, the debt is extinguished by confusion only up to their share. The heir still owes the remaining portion to the other heirs.
With the benefit of inventory, confusion does not occur. The heir must pay the full debt to the estate, which is then distributed among all heirs.

Legatees (those receiving only a specific asset) are generally not liable for inheritance debts, except for the inheritance tax related to the asset they receive.

What If I Paid More Than My Share?

An heir who pays more than their share has a right of recourse against the other heirs. They may recover from each co-heir only the amount corresponding to that person’s share, even if they paid the creditor in full.

Conclusion

Inherited debts are governed by precise rules that protect both creditors and heirs. Understanding partial liability, procedural risks, and the importance of acceptance with the benefit of inventory is essential to avoid paying more than what the law requires.

VGS Family Lawyers is a law firm that offers assistance to English-speaking clients with interests in Italy. In case you need assistance, please write to: info@vgslawyers.com.

Inherited Debts: Who Pays and How Much?