Art. 129 LT Legge tributaria (LT)

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Art. 129 LT

1 Il valore di investimento è il valore di acquisto aumentato dei costi di investimento.

2 In caso di proprietà di durata superiore a venti anni l’alienante può chiedere che il valore di stima vigente venti anni prima del trasferimento di proprietà valga quale valore di investimento fino a tale data.

← Art. 128 LT Legge tributaria (LT) Art. 130 LT →

Decisioni giudiziarie che applicano questa disposizione (5)

80.2001.125 · ti (art. 129 cpv. 2 LT)

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

Cited in the reasoning regarding the rule for calculating investment value if the property was owned for more than twenty years.

80.2000.131 · ti (art. 129 cpv. 2 LT)

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

Although cited in the reasoning regarding the 20-year rule, it is NOT explicitly repeated in the operative part (dispositive) and must therefore be excluded based on the rules.

80.1997.19 · ti (Art. 129 cpv. 2 LT)

Heirs' Appeal Against Taxation of Real Estate Gains Following Tax-Advantaged Land Exchange

This provision is cited in the dispositive (order §§) to determine the acquisition value for the subsequent sale after the tax-deferred exchange.

80.2000.53 · ti (art. 129 cpv. 2 LT)

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

Cited regarding the possibility to use the valuation from twenty years prior as the investment value in certain cases.

80.2022.45 · ti (art. 129 cpv. 2 LT)

Taxation of Share Sale as Real Estate Alienation Based on Company's Economic Status

Cited to explain the alternative calculation of the investment value when ownership exceeds twenty years.

Art. 129 LT Legge tributaria (LT)

Art. 129 LT

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Decisioni giudiziarie che applicano questa disposizione (5)