640.100
LTStGLF
CH-TI
CH-TI
Art. 22 LT Legge tributaria (LT)
LT
Art. 22 LT
Sono parimenti imponibili
a) qualsiasi provento sostitutivo di provento da attività lucrativa;
b) le somme uniche o periodiche versate in seguito a decesso, danno corporale permanente o pregiudizio durevole della salute;
c) gli indennizzi per la cessazione o il mancato esercizio di un’attività;
d) gli indennizzi per il mancato esercizio di un diritto;
e) le singole vincite ai giochi in denaro che non sono esentate dall’imposta secondo l’articolo 23 lettere j) e m); [60]
f) gli alimenti percepiti dal contribuente in caso di divorzio o separazione legale o di fatto, nonché gli alimenti percepiti da un genitore per i figli sotto la sua autorità parentale.
[60] Lett. modificata dalla L 5.11.2018; in vigore dal 1.1.2019 - BU 2018, 475 e BU 2019, 9; precedente modifica: BU 2015, 568.
Decisioni giudiziarie che applicano questa disposizione (16)
80.2024.41 · ti (Art. 22 lett. f LT)
Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification
Cited in the reasoning section (2.3) regarding the taxability of alimony received by the parent, informing the context for the decision.
80.2023.58 · ti (art. 22 lett. f LT)
Tax Assessment Appeal Regarding Marital Separation and Income Exclusion
Cited in the reasoning concerning the taxability of alimony in kind (like the use of the marital home) upon separation.
36.2022.32 · ti (art. 22 lett. f LT)
Insured Appeal of Health Insurance Premium Reduction Denial Based on Post-Assessment Expenses
Cited in the reasoning regarding the deductibility of alimony payments, although the main decision rests on the exhaustive list of deductions under LCAMal.
80.2021.87 · ti (art. 22 lett. f LT)
Taxpayer's Contradictory Claims Regarding Marital Status and Alimony Taxation
Cited as the parallel provision in cantonal law for the taxability of alimony received by the taxpayer in case of separation.
11.2015.35 · ti (art. 22 lett. f LT)
Provisional Measures in Marital Support Appeal: Calculation Adjustment and Date Affirmation
Cited in the reasoning regarding the tax treatment of maintenance payments after the child reached majority.
36.2007.172 · ti (art. 22 LT)
Appeal on Mandatory Health Insurance Subsidy Based on Imputed Rental Income Reduction
Mentioned as the basis the State Council intended to follow when modifying art. 67 lit. m Reg. LCAMal, concerning substitute payments for income from gainful activity.
80.2003.81 · ti (art. 22 lett. c LT)
Taxpayer Appeal on Severance Payment Taxation Denied
Although cited in the reasoning as the primary basis for taxing severance pay, this provision was not explicitly cited in the dispositive orders, which only address the rejection of the appeal and costs.
80.2000.124 · ti (art. 22 lett. a LT)
Taxpayer v. Tax Authority: Taxation of Mandatory Accident Insurance Benefit
Cited as the legal basis for the full taxation of mandatory accident insurance benefits (which were found to be a replacement for earned income).
80.1999.29 · ti (art. 22 lett. f LT)
Taxpayer Alimony Inclusion and Study Deduction Denial for Adult Daughter
Cited in the reasoning concerning the taxability of alimony, although this article does not explicitly appear in the final dispositive orders (which only rejected the appeal).
36.2022.32 · ti (Art. 22 lett. f LT)
Insured Individual v. State Insurance Authority (RIPAM Reduction Denial)
Cited in the reasoning to support the exhaustive list of deductible expenses concerning spousal/child support paid.
80.2002.60 · ti (art. 22 lett. f LT)
Taxability of Free Use of Marital Home as Alimony in Kind
Cited in the reasoning section to illustrate that the provision regarding alimony in kind (value of housing) prevails when a real right (like a right of habitation) is involved, which is generally the case when the use is granted by a judge, although this is ultimately distinguished in the final ruling.
80.2003.81 · ti (art. 22 lett. c LT)
Taxation of Lump-Sum Severance Payment Denied Preferential Rate
This provision defines compensation for termination of activity as taxable income, which is the general rule the appeal sought to avoid.
80.2010.22 · ti (Art. 22 lett. d LT)
Derogation of Servitude Compensation Tax Status
Although the decision leaves open the characterization of the income, this provision is cited in the dispositive as the potential legal basis for taxing compensation for the waiver of a right, which is mentioned as taxable income.
80.2021.87 · ti (art. 22 lett. f LT)
Taxpayer Challenges Alimony Classification of Funds Received During De Facto Separation
Cited as the legal basis for taxing alimony received in case of separation (Cantonal Law equivalent to Art. 23 lit. f LIFD).
80.2021.93 · ti (art. 22 lett. a LT)
Taxpayer Challenge to Income Tax Assessments: Rental Value, Deductions, and Rental Income Accrual
Cited in the reasoning to classify unemployment benefits, but not in the dispositive.