In cases of drafting a registration transfer contract the EN.F.I.A is required for the five years preceding the transfer (case of indivisible succession or succession by will):

In the process of drafting a notarial deed of inheritance acceptance, the EN.F.I.A certificate is enumerated and attached by the notary for the five (5) years preceding the transfer. For the years in which the bearer was liable, the certificate shall be granted if the tax corresponding to the percentage and the right to the property inherited is paid or if the inheritant is legally exempt from tax. Especially in the year 2015, the certificate was granted for the years 2011, 2012, 2013 and 2014.

In other words: When drawing up a notarial deed of inheritance, for the years in which the deceased was liable, the EN.F.I.A certificate is issued when the tax has been paid which corresponds to the percentage or right of the property inherited, or if the inheritant is legally exempt from tax. In such cases, the tax corresponding to the inheritance rate (eg the 75% tax on all property in the case of indivisible succession) or entitlement (for example, the tax corresponding to the value of a single property in the event of succession by will) must be paid  by the heir, without the need to settle the tax on other real estate or property rates or rights of the inheritance.