When a person receives assets from an inheritance, he or she is also obliged to assume the debts of the deceased, up to the limit of the estate itself, if he or she accepts the inheritance with benefit of inventory.

However, if among the debts there are penalties pending payment, whether in the enforcement period, deferred or appealed and suspended, these are not inherited, as they derive from a culpable or fraudulent conduct only attributable to the person who committed it. The heir only has to pay the tax debt, which includes the unpaid tax liability and, if applicable, the late payment interest, as well as the surcharges, but not the penalty.