Cass. civ. n. 19072 of 2024: Collation and Indirect Donations in Inheritance

The sentence n. 19072 of 2024 from the Court of Cassation represents an important step forward in regulating the methods of collation of assets in the event of succession, particularly regarding indirect donations. The Court analyzed the issue of collation in kind compared to collation by attribution, establishing fundamental principles for the correct management of inheritances.

The Case and the Court's Decision

The controversy originated from A.A.'s request to obtain the division of the estate of her father, D.D., who passed away in 1997. The plaintiffs claimed that the father had made indirect donations in their favor, while the defendant, C.C., denied such claims. The Court of Venice confirmed the existence of indirect donations and ordered the collation of the assets, but the judgment was partially reformed by the Court of Appeal of Venice. Ultimately, the Court of Cassation upheld the judgment of the Court of Appeal, ruling that, in the absence of an option from the co-heir donee, collation must occur by attribution.

The collation of real estate can occur in kind or by attribution, at the choice of the co-heir donee.

Fundamental Principles on Collation

The Court clarified that:

  • Collation by attribution is a fictitious allocation that reduces the hereditary value of the co-heir donee.
  • In the absence of the exercise of the choice, collation must occur by attributing the value to the share due.
  • The value of the assets to be collated must be determined at the time of the opening of the succession, without them returning to the hereditary mass.

This approach aligns with the principles of equity and equality among heirs, ensuring that each co-heir receives their share in a fair and proportionate manner.

Conclusions

The ruling of the Cassation n. 19072 of 2024 provides valuable guidance for the management of inheritances and indirect donations. It emphasizes the importance of a correct interpretation of the rules on collation, in order to ensure a fair distribution of assets among heirs. Families involved in inheritance issues should pay particular attention to these principles to avoid conflicts and ensure a smooth transition of assets.

Bianucci Law Firm