ITALY Law and Practice Contributed by: Paolo Ludovici and Andrea Mirabella, Gatti, Pavesi, Bianchi, Ludovici
• Interdiction ( interdizione ) – a status of habitual mental incapacity may, by order of the judge, be declared for persons incapable of looking after their own interests. This includes not only persons suffering from habitual mental incapacity, but also those who prove incapable of looking after their own interests. • Incapacity ( inabilitazione ) – this status of reduced capacity to act may be declared by the court of a person of full age who, due to his/her mental condition (not so serious as to entail interdiction), is unable to look after his/her own interests. It is possible for a preference for a person to serve as guardian to be indicated in a deed or Will. In this case, the courts usually take this into account by preferen - tially choosing a person in the same family circle as The principal instrument is the support administration ( amministrazione di sostegno ) (see 8.2 Appointment of a Guardian ), introduced by Law No 6 of 2004. An indi - vidual may designate, by notarised deed or authenti - cated private deed, the person they wish the court to appoint as support administrator in the event of future incapacity. The court appoints the administrator and determines the scope of their powers according to the beneficiary’s needs and residual capacity. Traditional powers of attorney may also be granted for asset management and personal affairs. However, unlike lasting or enduring powers of attorney recog - nised in some jurisdictions, they generally cease to be effective upon the principal’s incapacity. the beneficiary of the measure. 8.3 Planning for Incapacity In practice, advance designation of a support adminis - trator is often combined with broader succession and wealth-planning arrangements. The amministrazione di sostegno remains the principal and most effective mechanism under Italian law for protecting vulnerable adults while preserving their autonomy. 8.4 Elder Law Italian law provides a comprehensive framework for the protection of persons with disabilities (Law No 104/1992) and for the care of elderly persons (Leg - islative Decree No 29/2024), promoting home care,
telemedicine, palliative care and dedicated financial support. From a tax perspective, a 19% personal income tax deduction is available for expenses incurred for per - sonal care attendants, subject to statutory income and expenditure limits. Law No 219/2017 introduced advance healthcare directives (Living Wills), allowing individuals to express their wishes regarding medical treatment and appoint a healthcare proxy in the event of future incapacity. 9. Planning for Non-Traditional Families 9.1 Children Children born out of wedlock (if recognised) and adopted have the same rights, including for inherit - ance purposes, as children born to married couples. No share of the inheritance is due to an unrecognised child, but he/she may file a court action to obtain rec - ognition even after the death of the alleged parent. As to posthumously conceived children, in order to obtain recognition of paternity or maternity, a legal claim has to be brought before the Civil Court. Italian law allows a person to have paternity (or maternity) declared by judgment, even if the alleged father (or mother) is already deceased. In Italy, surrogate pregnancy constitutes a prohibited medical practice, punishable by imprisonment and a fine. In Italy, the legal recognition of children of same-sex couples remains an evolving area. Current national legislation recognises only the biological parent as the legal parent. The legal recognition of children in same-sex families depends on the parents’ gender and the means of conception. Following Constitutional Court decision No 68/2025, both members of a female same-sex couple may be recognised as parents from birth where the child was
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