640.100 LTStGLF

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Art. 26 LT Legge tributaria (LT)

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Art. 26 LT

1 In caso di attività lucrativa indipendente sono deducibili le spese aziendali e professionali giustificate.

2 Sono tali segnatamente

a) gli ammortamenti e gli accantonamenti secondo gli articoli 27 e 28;

b) le perdite effettive sul patrimonio aziendale, se sono state allibrate;

c) i versamenti a istituzioni previdenziali in favore del personale, a condizione che sia esclusa qualsiasi utilizzazione contraria allo scopo;

d) gli interessi su debiti commerciali come pure gli interessi versati sulle partecipazioni ai sensi dell’articolo 17 capoverso 2; [73]

e) le spese di formazione e formazione continua professionali del personale, comprese le spese di riqualificazione ; [74]

f) le sanzioni finalizzate al prelievo dell’utile illecito, nella misura in cui non abbiano carattere penale. [75]

3 Non sono deducibili segnatamente

a) i versamenti di retribuzioni corruttive ai sensi del diritto penale svizzero;

b) le spese finalizzate a rendere possibili reati o che costituiscono la controprestazione per la commissione di reati;

c) le multe e le pene pecuniarie;

d) le sanzioni pecuniarie amministrative, nella misura in cui abbiano carattere penale. [76]

4 Se pronunciate da autorità penali o amministrative estere, le sanzioni di cui al capoverso 3 lettere c e d sono deducibili se

a) sono contrarie all’ordine pubblico svizzero; o

b) il contribuente dimostra in modo plausibile di aver intrapreso tutto quanto si poteva ragionevolmente pretendere per conformarsi alla legge. [77]

[73] Lett. introdotta dalla L 6.12.2000; in vigore dal 1.1.2001 - BU 2001, 8.

[74] Lett. modificata dalla L 6.11.2017; in vigore dal 1.1.2018 - BU 2017, 486; precedente modifica: BU 2015, 505.

[75] Lett. introdotta dalla L 18.10.2021; in vigore dal 1.1.2022 - BU 2021, 409.

[76] Cpv. modificato dalla L 18.10.2021; in vigore dal 1.1.2022 - BU 2021, 409; precedente modifica: BU 2001, 8.

[77] Cpv. introdotto dalla L 18.10.2021; in vigore dal 1.1.2022 - BU 2021, 409.

← Art. 25 LT Legge tributaria (LT) Art. 27 LT →

Decisioni giudiziarie che applicano questa disposizione (13)

80.2023.155 · ti (Art. 26 LT)

Taxpayer Appeal on Physiotherapy Practice Income Assessment Upheld Due to Disallowed Rental Costs, Depreciation, and Vehicle Expenses

Cited in the reasoning section regarding deductible business expenses, but not explicitly in the final orders.

80.2020.81 · ti (art. 26 cpv. 2 lett. a LT e 27 cpv. 2 lett. a LIFD)

Taxpayers v. Tax Authority: Property Maintenance Deductions and Securities Loss Amortization

These articles were cited in the reasoning leading up to the final orders regarding the deductibility of depreciation and provisions, which informed the partial acceptance of the appeal concerning the reversal of the depreciation assessment.

80.2021.23 · ti (art. 26 LT)

Taxpayer Challenge to Independent Business Income Assessment Based on Home Office Rent Calculation

Cited regarding the deductibility of business and professional expenses from income.

80.2021.249 · ti (Art. 26 cpv. 2 lett. b LT)

Taxpayer Appeal Regarding Loss Deduction for Unrecoverable Credit of Dissolved German Company

Cited regarding the requirement that business losses must be recorded in the books to be deductible.

80.2003.103 · ti (art. 26 cpv. 2 lett. b LT)

Taxpayer vs. Tax Authority: Business Loss Deductibility of Sculpting Activity

Used to determine that losses are deductible if they refer to business assets and the activity is considered a business activity.

80.2008.85 · ti (art. 26 cpv. 1 LT)

Taxpayer's Right to Amortization Deduction for Building on Leased Land

Cited in the reasoning leading to the recognition that the appellant is entitled to depreciation allowances for business income.

39.2003.18 · ti (Art. 26 LT)

Appeal Regarding Reduced Family Supplement Allowance and Denial of Past Supplement

Cited to describe deductible expenses for independent professional activity, though such expenses were ultimately not allowed for the applicant.

80.1997.24 · ti (art. 26 cpv. 1 lett. a LT)

Taxpayer Status and Deductions Dispute

Cited in the reasoning but not in the dispositive regarding substantive grounds for appeal. Excluded.

80.2008.85 · ti (art. 26 cpv. 1 LT)

Taxpayer Depreciation Claim on Surface Right Building Upheld

Cited in conjunction with Art. 27 cpv. 1 LIFD to establish the general rule for deductible business expenses.

80.2018.291 · ti (art. 26 cpv. 1 LT)

Taxpayer Appeal Dismissed: Imputed Rental Value Upheld, Business Deduction Denied

Cited in the reasoning as the legal basis for deducting business expenses, which was relevant to denying the deduction for the workshop rent.

80.2020.80 · ti (art. 26 cpv. 2 lett. a LT)

Cantonal Tax Chamber Rulings on Renovation Cost Deductibility and Securities Amortization

This provision allows the deduction of justified business and professional expenses, including depreciation and provisions, which is relevant to the claim for title amortization.

80.2020.81 · ti (art. 26 cpv. 2 lett. a LT)

Couple v. Tax Authority: Maintenance Deductions and Share Loss in Income Tax Appeal

Cited in the reasoning section (II.7.1) regarding deductible expenses for independent activity, which informs the decision on the partial acceptance of the appeal.

80.2021.23 · ti (art. 26 LT)

Taxpayer Appeal Regarding Home-Office Rental Deduction Disallowance

Cited in the reasoning concerning deductible business expenses, but not in the dispositive.

Art. 26 LT Legge tributaria (LT)

Art. 26 LT

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Decisioni giudiziarie che applicano questa disposizione (13)