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Art. 131 LT Legge tributaria (LT)

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Art. 131 LT

1 Il valore di alienazione è quello risultante dall’atto notarile o dalla contrattazione.

2 Eventuali prestazioni valutabili in denaro o apporti risultanti da trasferimenti tra società e azionisti o persone vicine sono considerati nella determinazione del valore di alienazione.

← Art. 130 LT Legge tributaria (LT) Art. 132 LT →

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Decisioni giudiziarie che applicano questa disposizione (8)

80.2020.154 · ti (art. 131 cpv. 1 LT)
Tax Authority vs. Taxpayer on Real Estate Profit Tax Basis
This provision establishes that the alienation value is that resulting from the public deed or the negotiation, which was the core issue decided by rejecting the appeal.
80.2018.60 · ti (art. 131 cpv. 2 LT)
Tax Authority Upheld on Revaluation of Below-Market Shareholder Property Sale
Used to affirm that the deemed monetary benefit must be added to the alienation value for the purpose of calculating real estate profit tax.
80.2003.27 · ti (art. 131 cpv. 1 LT)
Tax Appeal on Real Estate Gains Valuation Due to Alleged Undervaluation
The court established the alienation value based on the notarized act (the basis of the initial dispute).
80.2001.29 · ti (art. 131 cpv. 1 LT)
Tax Appeal Regarding Inclusion of Construction Loan Interest in Capital Gains Calculation
Cited in the reasoning to define what is included in the alienation value.
80.1999.143 · ti (Art. 131 cpv. 2 LT)
Purchaser's Lack of Standing to Appeal Real Estate Profit Tax Assessment Issued to Seller
Mentioned by the court as the basis for the reassessment of the alienation value, although not the direct ground for the final order.
80.2003.27 · ti (art. 131 cpv. 2 LT)
Tax Office Reassessment of Real Estate Sale Price Overturned Due to Property Encumbrances
This provision was involved in the original tax assessment regarding the valuation of the transfer, but the final order modifies the result based on the analysis.
80.2012.171 · ti (art. 131 cpv. 2 LT)
Foundation v. Tax Authority: Taxable Gain on Property Transfer to Municipality
Cited in the reasoning as an exception to the general rule concerning the transfer value for real estate gains tax, relevant to the ultimate decision on the tax base.
80.2018.60 · ti (art. 131 cpv. 2 LT)
Corporate Tax Dispute Over Below-Market Sale to Shareholder's Daughter
Cited in the dispositive (point 2) as the basis for adding the value of the taxable benefit to the alienation proceeds for calculating the real estate gains tax.