640.100
LTStGLF
CH-TI
CH-TI
Art. 136 LT Legge tributaria (LT)
LT
Art. 136 LT
1 Se immobili acquistati in epoche diverse sono ceduti per un valore globale, il valore di alienazione è ripartito proporzionalmente al valore commerciale dei singoli immobili.
2 La durata della proprietà è stabilita per ogni singolo immobile.
Decisioni giudiziarie che applicano questa disposizione (14)
80.2016.152 · ti (Art. 136 cpv. 1 LT)
Real Estate Profit Tax Assessment Annulled Due to Improper Lump Sum Assessment and Valuation Method Selection Upheld
Cited in the dispositive order to mandate the tax office to issue nine separate tax assessments for the nine properties sold.
80.2014.45 · ti (art. 136 cpv. 1 LT)
Co-Ownership Dissolution Capital Gains Tax Valuation Including Debt Assumption
Cited as the legal basis for annulling the decision and remanding the case for adopting two separate decisions for the two properties.
80.2014.45 · ti (art. 136 cpv. 2 LT)
Co-Ownership Dissolution Capital Gains Tax Valuation Including Debt Assumption
Cited as the legal basis for the requirement to establish the duration of ownership for each property individually.
80.2009.176 · ti (art. 136 cpv. 1 LT)
Taxpayer Challenge to Real Estate Gains Tax Deduction of Succession Liabilities
Cited in order 1.1 for requiring the division of the alienation value proportionally to the commercial value of the individual properties.
80.2008.35 · ti (art. 136 cpv. 1 LT)
Real Estate Profit Tax Deduction for Intra-Family Commission and Separate Property Valuation
Cited in order 1.1 for requiring the allocation of the sale value proportionally to the commercial value of the individual properties.
80.2001.163 · ti (art. 136 LT)
Taxpayer v. Tax Authority on Real Estate Gains Calculation
The appeal was rejected based on this article, which governs the apportionment of the alienation value when properties acquired at different times are sold for a global value.
80.2001.125 · ti (art. 136 cpv. 1 LT)
Taxpayer Appeal on Real Estate Profit Tax Following Marital Property Regime Change
Cited in the reasoning concerning the proportional distribution of alienation value when multiple properties are sold together.
80.2001.125 · ti (art. 136 cpv. 2 LT)
Taxpayer Appeal on Real Estate Profit Tax Following Marital Property Regime Change
Cited in the reasoning regarding the determination of the ownership duration for each individual property.
80.1998.214 · ti (Art. 136 cpv. 1 LT)
Taxpayer Loss Offset Denial in Real Estate Gains Tax Case
Cited in the reasoning section (point 7.1) explaining how the alienation value is split for proportionally purchased properties, which underpins the calculation confirmed in the dispositive.
80.1998.214 · ti (Art. 136 cpv. 2 LT)
Taxpayer Loss Offset Denial in Real Estate Gains Tax Case
Cited in the reasoning section (point 7.1) explaining that the holding period is determined for each individual property, which supports the approach confirmed in the dispositive.
80.2008.35 · ti (art. 136 cpv. 1 LT)
Taxpayer Commission Deduction Denial in Multi-Property Sale Reassessment
Cited in the dispositive section 1.1 for ordering the tax authority to correctly apportion the alienation value among the three properties.
80.2009.176 · ti (art. 136 cpv. 1 LT)
Taxpayer v. Tax Authority: Real Estate Profit Tax Assessment and Deduction of Succession Liabilities
Cited in the dispositive (Point 1.2) as the basis for requiring the tax office to proportionally allocate the sale value for the newly issued separate tax assessments.
80.2014.45 · ti (Art. 136 cpv. 1 LT)
Property Co-owner Disputes Real Estate Gains Tax Based on Judicial Settlement Valuation and Separate Parcel Assessment
Applied to mandate the Tax Office to apportion the global alienation value proportionally to the commercial value of each individual property.
80.2014.45 · ti (Art. 136 cpv. 2 LT)
Property Co-owner Disputes Real Estate Gains Tax Based on Judicial Settlement Valuation and Separate Parcel Assessment
Applied to mandate separate tax assessments referencing the duration of ownership for each individual property.