640.100 LTStGLF

CH-TI

Art. 24 LT Legge tributaria (LT)

LT

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Art. 24 LT

[70] Il reddito netto corrisponde ai proventi lordi imponibili meno le spese di acquisizione e le deduzioni generali di cui agli articoli 25-32c.

[70] Art. modificato dalla L 18.10.2021; in vigore dal 1.1.2022 - BU 2021, 409; precedente modifica: BU 2014, 99.

← Art. 23 LT Legge tributaria (LT) Art. 25 LT →

Decisioni giudiziarie che applicano questa disposizione (3)

80.2023.81 · ti (art. 24 LT)

Taxpayer Appeal Regarding Foreign Real Estate Valuation and Imputed Income

Used to define net income for tax purposes, relevant to the issue of interest deduction.

80.2023.146 · ti (art. 24 LT)

Taxpayer v. Tax Authority: Deductibility of State Fee for Lakeshore Dock Rental Income (2018)

Provision establishing that other expenses not listed in specific articles are deductible if they are necessary for acquiring income from real estate (cantonal law equivalent).

80.2023.146 · ti (art. 24 LT)

Taxpayer v. Tax Authority: Share Valuation and Domain Tax Deduction on Rental Income

Basis for allowing the deduction of the domain fee as an acquisition cost for income from real estate (used in the reasoning leading to the decision in point 1.2).