640.100 LTStGLF

CH-TI

Art. 161 LT Legge tributaria (LT)

LT

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Art. 161 LT

1 Dal valore dei beni ceduti sono deducibili

a) i debiti comprovati del donante posti a carico del donatario con l’atto di donazione, se effettivamente assunti;

b) i diritti d’usufrutto preesistenti.

2 Non è per contro deducibile il diritto di usufrutto riservato al donante e, congiuntamente, al suo coniuge.

← Art. 160 LT Legge tributaria (LT) Art. 162 LT →

Decisioni giudiziarie che applicano questa disposizione (6)

80.2020.14 · ti (art. 161 cpv. 1 lett. a LT)

Gift Tax Deduction Denial for Unassumed Mortgage Debt

This provision was the main ground for rejecting the appeal, as the conditions for deducting the mortgage debt from the donated asset's value were not met.

80.2019.155 · ti (art. 161 cpv. 1 LT)

Taxpayer v. Tax Authority: Deduction of Assumed Mortgage Debt in Gift Valuation

This provision governs the deduction of the donor's debt assumed by the donee when calculating the taxable donation, which is the central issue resolved in order 1.

80.2019.261 · ti (art. 161 cpv. 1 lett. a LT)

Gift Tax Deduction for Mortgaged Property with Reserved Usufruct Despite Delayed Debt Assumption Formalization

The court reformed the tax decision by allowing the deduction of the debt assumed by the donee, which is governed by this article.

80.2019.155 · ti (art. 161 LT)

Donation Tax Valuation: Effective Assumption of Debt Despite Lack of Formal Creditor Notification

Cited in the reasoning (consid. 3.3) as the basis for allowing the deduction of debts assumed by the donee when calculating the taxable donation, which is the core of the accepted appeal.

80.2019.261 · ti (art. 161 cpv. 1 lett. a LT)

Donor Gift Tax Deduction for Unmentioned Mortgage Assumption Rectified by Subsequent Deed

The main ground for reforming the tax assessment decision, as the court found that the conditions for deducting the assumed debt under this provision were exceptionally met despite the delay.

80.2020.14 · ti (art. 161 cpv. 1 lett. a LT)

Gift Tax Deduction for Assumed Mortgage Debt Dispute

The appeal was rejected because the prerequisites for deducting the mortgage debt were not met under this provision.