640.100 LTStGLF

CH-TI

Art. 128 LT Legge tributaria (LT)

LT

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Art. 128 LT

1 L’utile imponibile corrisponde alla differenza tra il valore di alienazione e il valore di investimento (valore di acquisto e costi di investimento).

2 Per il calcolo dell’utile e la durata della proprietà è determinante il precedente trasferimento.

3 Nel caso di alienazione di immobili il cui precedente trasferimento è stato oggetto di tassazione differita secondo l’articolo 125 lettere a), b), c), e) per il valore di acquisto e la durata della proprietà fa stato la situazione dell’ultimo trasferimento imponibile.

4 Nel caso di alienazione di immobili il cui precedente trasferimento è stato oggetto di tassazione differita secondo l’articolo 125 lettera d) per il valore di acquisto e la durata della proprietà fa stato l’acquisto dell’immobile la cui tassazione è stata differita.

5 Nel caso di alienazione di immobili il cui precedente trasferimento è stato oggetto di tassazione differita secondo l’articolo 125 lettere f) e g) il calcolo dell’utile tiene conto anche dell’utile conseguito con il trasferimento dell’immobile oggetto di tassazione differita. L’acquisto di quest’ultimo immobile fa stato per la durata della proprietà.

← Art. 127 LT Legge tributaria (LT) Art. 129 LT →

Decisioni giudiziarie che applicano questa disposizione (16)

80.2018.149 · ti (art. 128 cpv. 3 LT)

Taxable Gain Calculation Based on Mixed Contract Transfer

Cited as the rule to apply for calculating the taxable gain when the previous transfer was subject to deferred taxation under art. 125 lett. a LT.

80.2012.18 · ti (art. 128 cpv. 3 LT)

Inherited Property Sale Taxation Dispute

This article was applied to determine that the valuation and holding period for the entire property should be based on the last taxable transfer following the finding that Art. 125 cpv. 1 let. c LT applied.

80.2004.71 · ti (art. 128 cpv. 1 LT)

Taxpayer Improperly Includes Non-Real Estate Contract Value in Property Sale Calculation

Although cited in the reasoning (3.2) to define investment costs, the substantive ruling in the dispositive (Order 1) relies on establishing the correct alienazione value based on the facts, which is the core issue decided, contrasting with the previously accepted value.

80.2001.125 · ti (art. 128 cpv. 1 LT)

Taxpayer Appeal on Real Estate Profit Tax Following Marital Property Regime Change

Cited in the reasoning to define the taxable gain as the difference between alienation value and investment value.

80.2001.29 · ti (art. 128 cpv. 1 LT)

Tax Appeal Regarding Inclusion of Construction Loan Interest in Capital Gains Calculation

Cited in the reasoning to define how the taxable gain is calculated based on the difference between the alienation value and the investment value.

80.2001.57 · ti (art. 128 cpv. 1 LT)

Taxpayer Appeal Regarding Property Improvement Deductions in Real Estate Profit Tax

This article defines the components of the investment value, which is relevant to the substantive issue of calculating the taxable gain.

15.2000.00140 · ti (Art. 128 LT)

Supervisory Authority Review of Tax Classification in Bankruptcy Distribution

Cited concerning the special tax on real estate gains (TUI).

80.2000.215 · ti (art. 128 cpv. 1 LT 1994)

Taxpayer Appeal on Imputed Real Estate Profit Tax Deduction for Planning Costs

Cited in the reasoning section regarding the composition of the investment value.

80.2000.131 · ti (art. 128 cpv. 1 LT)

Taxpayers v. Tax Assessment Authority (Real Estate Profit Tax Allocation)

Although cited in the reasoning regarding the definition of taxable profit, it is NOT explicitly repeated in the operative part (dispositive) and must therefore be excluded based on the rules.

15.2000.00140 · ti (Art. 128 LT)

Appeal Regarding Provisional Distribution of Bankruptcy Tax Claims and Double Counting

Cited among the specific cantonal tax laws applied in the final orders.

15.2002.00071 · ti (Art. 128 LT)

Tax Authority vs. Debtor: Federal Direct Tax on Real Estate Sale Profit in Debt Enforcement

Cited in the preamble to the final ruling concerning cantonal tax provisions relevant to the case.

80.2000.53 · ti (art. 128 cpv. 1 LT)

Taxation of Real Estate Share Exchange Versus Dissolution of Co-Ownership

Cited to define how the taxable gain is calculated (alienation value minus investment value).

80.2012.18 · ti (art. 128 cpv. 3 LT)

Taxpayer Wins Real Estate Profit Tax Reduction on Inherited Property Sold After Auction Acquisition from Co-heir

Cited in the reasoning to determine that the acquisition value and duration of ownership should refer to the last taxable transfer, due to the deferred taxation applicable to the division of the estate.

80.2013.297 · ti (art. 128 cpv. 1 LT)

Real Estate Profit Tax Appeal: Deductibility of Post-Sale Improvements vs. Related-Party Brokerage Commission

Cited when defining the investment value for calculating the taxable profit, which is central to the partial acceptance of the appeal regarding improvement costs.

80.2018.149 · ti (art. 128 cpv. 3 LT)

Taxpayer v. Tax Authority: Property Gain Tax Deferred on Mixed Donation Transfer

Cited in the reasoning to establish that the tax must be calculated based on the situation of the last taxable transfer when deferral occurred under Art. 125 LT.