640.100 LTStGLF

CH-TI

Art. 154 LT Legge tributaria (LT)

LT

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Art. 154 LT

1 Sono esenti dall’imposta di successione e donazione

a) la Confederazione e i suoi stabilimenti, giusta il diritto federale;

b) il Cantone e i suoi stabilimenti;

c) i Comuni, le Parrocchie e i Patriziati nonché le altre collettività territoriali di diritto pubblico del Cantone;

d) le persone giuridiche con sede nel Cantone che perseguono uno scopo pubblico, di utilità pubblica oppure scopi ideali in Svizzera per le devoluzioni o liberalità esclusivamente e irrevocabilmente destinate a tali fini; [290]

e) le istituzioni di previdenza professionale di imprese che hanno domicilio, sede o stabilimento d’impresa in Svizzera, e di imprese che sono loro vicine, a condizione che le risorse di tali istituzioni siano durevolmente ed esclusivamente devolute alla previdenza professionale;

f) il coniuge, il partner registrato, gli ascendenti e discendenti in linea diretta, compresi gli adottivi. [291]

2 Gli enti di cui al capoverso 1 lettera d) soggiacciono all’imposta di successione e donazione per le devoluzioni e le liberalità che, entro un lasso ragionevole di tempo, non vengono impiegate direttamente alla realizzazione degli scopi specifici.

3 L’autorità fiscale può esentare, su richiesta, in tutto o in parte, le istituzioni e le persone giuridiche che perseguono uno scopo pubblico, di utilità pubblica oppure scopi ideali per le devoluzioni o liberalità esclusivamente e irrevocabilmente destinate a tali fini

a) se con sede nel Cantone, quando rivestono carattere prevalentemente internazionale;

b) se con sede in altro Cantone, quando le stesse sono esenti presso tale Cantone e quest’ultimo accorda la reciprocità in materia di esenzione. [292]

[290] Lett. modificata dalla L 12.12.2023; in vigore dal 1.1.2024 - BU 2024, 186.

[291] Lett. modificata dalla L 12.12.2023; in vigore dal 1.1.2024 - BU 2024, 186; precedente modifica: BU 2000, 75.

[292] Cpv. modificato dalla L 12.12.2023; in vigore dal 1.1.2024 - BU 2024, 186.

← Art. 153 LT Legge tributaria (LT) Art. 155 LT →

Decisioni giudiziarie che applicano questa disposizione (21)

80.2023.104 · ti (art. 154 cpv. 1 lett. f LT)

Inheritance Tax Calculation Based on Legal Kinship and Right to Be Heard in Tax Assessment

Cited by the appellant in the reasoning as the basis for requesting tax exemption, but the court rejected the appeal, implicitly rejecting its application in the dispositive.

80.2019.90 · ti (art. 154 cpv. 1 lett. f LT)

Bare Owner vs. Tax Authority on Usufruct Suspension and Income Liability

This article relates to the exemption from gift tax, which the court mentions as the applicable rule regarding the transfer (donation) made by the usufructuary to his sons.

80.2018.81 · ti (art. 154 cpv. 1 lett. d LT)

Religious Association Tax Exemption Appeal Denial

Cited in conjunction with the main ground for rejection, due to the appellant's lack of registered seat in the Canton of Ticino.

80.2018.81 · ti (art. 154 cpv. 3 lett. b LT)

Religious Association Tax Exemption Appeal Denial

Cited as the main legal basis for rejecting the appeal, as the appellant did not qualify for exemption under this provision.

80.2012.34 · ti (art. 154 lett. *d* LT)

Summer Camp Association Property Rental Tax Exemption Reinstatement

Basis for granting the exemption from inheritance and donation tax due to pursuing a public utility or ideal purpose.

80.2009.84 · ti (art. 154 cpv. 1 lett. d LT)

Tax Exemption for Cultural Foundation Upheld

Cited in the reasoning leading to the final order as the basis for granting exemption from inheritance and donation tax for pursuing a public utility purpose.

80.2007.163 · ti (art. 154 cpv. 1 lett. d LT)

Foundation Tax Exemption Reinstated Based on Public Healthcare Role

This provision establishes the exemption from inheritance and gift tax for legal entities pursuing a public or public utility purpose.

80.2000.18 · ti (art. 154 cpv. 3 lett. b LT)

Association Gift Tax Exemption Appeal Dismissed for Limited Geographic Scope

This article was the basis for the analysis regarding the exemption for public utility institutions based in another canton with national character, which led to the rejection of the appeal.

80.1999.132 · ti (art. 154 LT cpv. 1 lett. d)

Religious Community Inheritance Tax Exemption Appeal

The main ground for the decision is the interpretation of this article, which leads to granting the exemption from inheritance and donation taxes.

80.1998.293 · ti (art. 154 cpv. 3 lett. b LT)

Cantonal Inheritance Tax Exemption Denial for Regional Public Utility

The appeal was rejected based on this provision, which determines when an out-of-canton public utility institution can be exempted.

80.1998.8 · ti (art. 154 cpv. 3 lett. b LT)

Foundation Inheritance Tax Exemption Appeal Rejected Due to Limited Scope

The court used this provision to assess the request for exemption based on the institution's activity not being national or international.

80.1997.189 · ti (art. 154 lett. c LT)

Religious Community Succession Tax Exemption Appeal

This article concerning exemption for public territorial entities (which religious entities are excluded from under the court's final reasoning) is cited in the reasoning explaining why the appeal fails under this specific provision.

80.1997.138 · ti (art. 154 cpv. 3 lett. b LT)

Homeless Aid Association Tax Exemption Denial Based on Regional Activity Scope

This is the substantive provision used to reject the appeal, as the court found the association did not meet the requirement of having national or international activity.

80.1997.33 · ti (art. 154 cpv. 1 lettera d) LT)

Foundation Tax Exemption for Ideal Purpose Versus Public Utility

This provision defines the criteria for exemption from inheritance and gift tax for legal entities pursuing ideal goals, which the court recognized the appellant as fulfilling in order 1.

80.2000.18 · ti (art. 154 cpv. 3 lett. b LT)

Non-profit's Gift Tax Exemption Denied Due to Regional Activities Lacking National Character

This article was the substantive basis for evaluating the appeal regarding exemption from donation tax due to the national character of the appellant's activities, which was the central issue addressed when dismissing the appeal.