Cass. civ., Sez. Unite, Sent. n. 31310/2024: The Importance of Acceptance with Benefit of Inventory for Minors

The ruling n. 31310 of 2024 by the United Sections of the Court of Cassation addresses a crucial issue regarding the acceptance of inheritance by minors. In particular, it clarifies that, even in the absence of an inventory, the minor acquires the status of heir at the moment when their legal representative accepts the inheritance with benefit of inventory, thus precluding the possibility of a subsequent renunciation.

The Regulatory and Jurisprudential Context

According to Article 471 of the Civil Code, the acceptance of inheritance by minors must occur with benefit of inventory, which serves to protect the minor's assets from any debts of the deceased. The central issue analyzed in the ruling concerns the possibility for the minor to renounce the inheritance once they reach the age of majority, should the legal representative not have prepared the inventory.

The declaration of acceptance of inheritance with benefit of inventory made by the legal representative of the minor, even if not followed by the preparation of the inventory, grants the minor the status of heir.

The Court, recalling previous jurisprudence, clarifies that acceptance, even without an inventory, is sufficient to attribute to the minor the status of heir, thus denying the possibility of a subsequent renunciation. In fact, Article 489 of the Civil Code establishes that minors do not lose the benefit of inventory until one year after reaching the age of majority, allowing them to complete the necessary operations.

The Practical Implications of the Ruling

The decision has significant practical repercussions for the management of inheritances involving minors. Among the key points, the following stand out:

  • Acceptance with benefit of inventory is the only allowed manner for minors.
  • The legal representative cannot renounce on behalf of the minor, who retains their status as heir.
  • The deadline for preparing the inventory is extended up to one year from reaching the age of majority.

These provisions are essential to ensure adequate protection of the minor's assets, preventing them from being placed in a vulnerable position due to inherited debts.

Conclusions

The ruling n. 31310/2024 of the United Sections of the Court of Cassation represents an important step forward in protecting the inheritance rights of minors. It clarifies that the acceptance of inheritance, even if not followed by the preparation of the inventory, grants the minor the status of heir, thus ensuring protection against the financial risks arising from inherited debts. It is crucial that lawyers and representatives of minors are aware of these provisions to properly manage inheritances and safeguard the interests of the minors involved.

Bianucci Law Firm