640.100
LTStGLF
CH-TI
CH-TI
Art. 25 LT Legge tributaria (LT)
LT
Art. 25 LT
1 Le spese professionali deducibili sono
a) le spese di trasporto necessarie dal domicilio al luogo di lavoro;
b) le spese supplementari necessarie per pasti fuori domicilio o in caso di lavoro a turni;
c) le altre spese necessarie per l’esercizio della professione; è fatto salvo l’articolo 32, capoverso 1, lettera n); [71]
d) … [72]
2 Per le spese professionali secondo il capoverso 1 lettere a) - c) sono stabilite deduzioni complessive entro i limiti fissati dal Consiglio di Stato.
[71] Lett. modificata dalla L 22.9.2015; in vigore dal 1.1.2016 - BU 2015, 505.
[72] Lett. abrogata dalla L 22.9.2015; in vigore dal 1.1.2016 - BU 2015, 505.
Decisioni giudiziarie che applicano questa disposizione (51)
80.2024.229 · ti (art. 25 cpv. 1 lett. a LT)
Taxpayer Commuter Status and Vehicle Expense Deductibility
This provision establishes deductible professional expenses for transport from the domicile to the workplace, which forms the basis for the partial granting of the appeal regarding IC expenses.
80.2024.216 · ti (art. 25 cpv. 1 LT)
Taxpayer Partially Succeeds on Commute Deduction Appeal
Basis for determining deductible professional transport expenses under cantonal law, partially leading to the modification of the tax assessment.
80.2024.155 · ti (art. 25 cpv. 1 LT)
Taxpayer Commute Deduction Dispute Over Vehicle vs. Public Transport Suitability
Cited in the reasoning section as the basis for deductible transport expenses under cantonal tax law.
80.2022.54 · ti (Art. 25 cpv. 1 lett. a LT)
Taxpayers v. Tax Authority: Vehicle Deductions and Professional Expenses Appeal
Cited as the legal basis for deductible professional transport expenses for Cantonal Tax.
80.2022.54 · ti (Art. 25 cpv. 1 lett. c LT)
Taxpayers v. Tax Authority: Vehicle Deductions and Professional Expenses Appeal
Cited as the basis for deducing 'other professional expenses' for income tax purposes (although the decision grants the deduction based on the change in jurisprudence related to the LIFD, this provision mirrors the federal law for Cantonal Tax).
80.2023.28 · ti (Art. 25 cpv. 1 LT)
Taxpayer's Appeal on Private Vehicle Commuting Deduction Rejected Due to Insufficient Proof of Unreasonable Public Transport Impracticality
Cited in the reasoning as the basis for allowing necessary transport expenses for cantonal tax (IC) deduction.
80.2020.269 · ti (art. 25 cpv. 1 lett. c LT)
Taxpayer Appeal on Professional Expense Deductions (Meals, Home Office, and Lump Sum)
Cited in paragraph 4.2 as one of the cumulative conditions for deducting expenses for the use of a private room for professional purposes, though ultimately not allowed.
80.2020.269 · ti (art. 25 cpv. 2 LT)
Taxpayer Appeal on Professional Expense Deductions (Meals, Home Office, and Lump Sum)
Cited in paragraph 5.2 in the context of discussing the general rule for justifying higher amounts than the lump-sum deduction for other professional expenses, and implicitly governing the final allowance of the lump-sum deduction in Order 1, § 2.
80.2020.54 · ti (art. 25 cpv. 1 LT)
Tax Assessment Appeal: Income, Wealth, Deductions, and Evidentiary Issues
Cited in the reasoning regarding the annulment and remand concerning the husband's professional expenses, which is the basis for order 1.2.
80.2019.227 · ti (art. 25 cpv. 1 lett. a LT)
Taxpayer Commuting Expenses and Public Transport Unavailability Deduction
This is the cantonal law provision concerning deductible professional expenses (transport costs) which justified the partial acceptance of the appeal for cantonal tax.
80.2019.65 · ti (art. 25 cpv. 1 lett. a LT)
Taxpayer v. Tax Authority: Double Household and Transport Expense Deductions
This provision governing the deduction of necessary transport expenses for state tax was implicitly used as the basis for the overall review leading to the annulment and remand of the decision.
80.2016.218 · ti (Art. 25 cpv. 1 lett. a LT)
Taxpayer v. Tax Authority: Disallowance of Commuting Expense Deduction for Company Vehicle Use
Cited in the reasoning which ultimately confirms the decision that denied the deduction for transport expenses, as the taxpayer did not meet the cost threshold.
80.2014.293 · ti (art. 25 cpv. 1 lett. d LT)
Taxpayer Deducts Costs for Federal Tax Expert Diploma as Professional Refinement
Cited in the dispositive as the legal basis for granting the deduction for professional development expenses.
80.2015.37 · ti (art. 25 cpv. 1 lett. c LT)
Physical Education Teacher's Mountain Boots Deduction Appeal
The court explicitly cites this article when discussing the grounds for the non-deductibility of the mountain boots expense, which is the central issue of the appeal.
80.2012.204 · ti (art. 25 cpv. 1 LT)
Employee Lodging Expense Deduction Reversal
Cited in the reasoning section regarding deductible professional expenses, which forms the basis for the decision on the merits (allowance of deduction).