Debts with the Revenue Agency, what do spouses and children risk?

What do the spouse and children of the person who has debts with the Revenue Agency risk? Can those who do not pay taxes and have disputes with the tax authorities also put their loved ones at risk? The answer to this question may seem obvious, given that debts with the tax authorities follow the rules established for the generality of debts.
However, a distinction must be made as to whether the debtor is still alive or deceased.
In these two different cases, in fact, the obligations of spouse, children and other family members could change.
Let's see what the law provides in this regard.
What do the spouse and children of a debtor risk? Italian law provides that everyone is responsible for their own debts and any spouses, children or other cohabiting family members cannot be called upon to pay off debts contracted by a person, even with the tax authorities.
These relatives cannot be subject to enforcement actions by the Revenue Agency.
Collections for debts contracted by a relative.
The same applies if the debts arise from unpaid taxes.
The situation changes, however, if the debtor passes away.
In this case, in fact, the majority (excluding sanctions) of the debts are transferred to the heirs, as long as they accept the inheritance.
Even in this case, however, there are limits.
To inherit the debts of a deceased spouse, parent or relative, however, it is necessary to accept the inheritance.
In fact, if you do not accept, no financial request can be made to the debtor's family members.
The problem, however, must be sought precisely in the acceptance of the inheritance which can also be tacit.
Acceptance of the inheritance, pay attention to the tacit one To accept the inheritance of a relative who passes away it is not only necessary to go to the notary.
There is also a tacit acceptance that not everyone knows about.
If a child, a spouse or a family member uses the deceased's assets, sells them or makes a withdrawal from his bank account, he is tacitly accepting the inheritance: in this case, even without explicitly accepting the inheritance, he still becomes heirs and, therefore, the debts of the deceased must also be honored and therefore the taxes he had not paid must be paid.
There are only two ways to protect yourself from your relative's debts and to do so, however, you must in any case wait for their death.
The first way is to refuse the inheritance so as not to have the debt also transferred.
The second way is to opt for acceptance of the inheritance with the benefit of inventory since in this way you are liable for the deceased's debts only with the debtor's assets and not with your personal assets.
This is the best way to get the most benefit from the inheritance: if, after the payment of any debts, a part of the assets remains, you will be able to benefit from it.
read also Inheritance with debts, is it better to give up or accept with the benefit of inventory?