Avv. Federica Brumana
Definizione
È la situazione che si viene a creare con il decesso di un individuo (definito in diritto il “de cuius”) e che:
1) determina l’esigenza che il patrimonio di questo individuo non resti privo di titolare;
2) comporta un subentro – dal punto di vista attivo (crediti) e passivo (debiti) – dell’erede nei rapporti che facevano capo al de cuius, indipendentemente dal relativo valore economico (un patrimonio sussiste, infatti, anche quando l’eredità sia economicamente modesta o addirittura passiva, cioè quando i debiti siano di valore superiore rispetto alle componenti attive, ovvero beni e/o crediti).
Quali e quanti sono gli interessi coinvolti nel fenomeno ereditario?
Sono essenzialmente due:
1) quello dell’ereditando
preoccupato della sorte dei suoi beni dopo la sua morte
2) quello dei di lui familiari
che gli subentrano nella titolarità dei rapporti giuridici (attivi e passivi);
ma vi potrebbero essere altri soggetti interessati ad intervenire:
3) i creditori del de cuius
ossia coloro che vantano una pretesa monetaria da questi
4) lo Stato
doppiamente interessato, da una parte a tassare i trasferimenti di ricchezza che si verificano post mortem con conseguente nascita di un debito in capo agli eredi, dall’altra ad acquisire l’intero patrimonio per destinarlo a vantaggio della collettività (nel caso in cui, ad esempio, il defunto muoia in assenza di eredi o questi rinuncino
all’eredità).
Qual è la differenza tra libertà testamentaria e successione per legge?
La libertà testamentaria – lo dice la parola stessa – consente al testatore (=colui che dispone) di decidere, secondo scienza e coscienza, in merito alla devoluzione del proprio patrimonio.
Tuttavia, qualora al de cuius sopravvivano stretti congiunti – il coniuge, i figli e, quando non vi siano figli, gli ascendenti, etc. – questa libertà viene limitata, in quanto dev’essere riservata a favore di costoro una quota del patrimonio, la cosiddetta “quota di legittima” o “quota indisponibile”, variabile a seconda del numero e della qualità degli aventi diritto e determinata in base alle donazioni effettuate in vita dal de cuius.
Ne consegue, quindi, che per la parte disponibile del suo patrimonio – ovvero quella che non sia espressamente riservata ai legittimari (=coloro a cui spetta la quota di legittima) – l’ereditando possa provvedere come preferisce, se del caso anche in favore di persone estranee alla cerchia dei familiari.
Quindi: la libertà testamentaria incontra un limite, che consiste nel rispetto della quota di legittima; riservata questa quota o queste quote, per la restante parte, il testatore può decidere a proprio piacimento .
Bibliografia: “Manuale di diritto privato” – Andrea Torrente e Piero Schlesinger – Giuffré Editore
15 thoughts to “EREDITA’: ASPETTI SUCCESSORI, TESTAMENTARI ED ULTERIORI PROFILI”
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