640.100 LTStGLF

CH-TI

Art. 31 LT Legge tributaria (LT)

LT

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Art. 31 LT

1 Il contribuente che possiede beni mobili privati può dedurre i costi di amministrazione da parte di terzi e le imposte alla fonte estere che non possono essere né rimborsate né computate.

2 Il contribuente che possiede immobili privati può dedurre le spese di manutenzione, le spese di riattazione di immobili di nuova acquisizione, i premi d’assicurazione e le spese d’amministrazione da parte di terzi. [86]

2bis Gli investimenti destinati al risparmio di energia e alla protezione dell’ambiente come pure le spese di demolizione in vista della costruzione di un immobile di sostituzione sono assimilati alle spese di manutenzione nella misura stabilita per l’imposta federale. Essi sono deducibili nel corso dei due periodi fiscali successivi, se non possono essere interamente presi in considerazione nel periodo fiscale durante il quale sono stati sostenuti. [87]

3 Sono inoltre deducibili le spese per lavori di cura dei beni culturali protetti che il contribuente ha intrapreso in virtù di disposizioni legali, d'intesa con le autorità o su loro ordine, a condizione che tali lavori siano sussidiabili e nella misura in cui la spesa non è coperta da sussidi. [88]

4 Invece della somma effettiva delle spese e dei premi concernenti i beni immobili privati, il contribuente può avvalersi di una deduzione complessiva nei limiti fissati dal Consiglio di Stato.

Deduzioni generali [89]

[86] Cpv. modificato dalla L 15.10.2019; in vigore dal 1.1.2020 - BU 2019, 428.

[87] Cpv. introdotto dalla L 15.10.2019; in vigore dal 1.1.2020 - BU 2019, 428.

[88] Cpv. modificato dalla L 13.5.1997; in vigore dal 1.11.1997 - BU 1997, 498.

[89] Nota marginale modificata dal DE 20.12.2011; in vigore dal 1.1.2012 - BU 2011, 605; precedente modifica: BU 2009, 84.

← Art. 30a LT Legge tributaria (LT) Art. 32 LT →

Decisioni giudiziarie che applicano questa disposizione (63)

80.2024.1 · ti (art. 31 cpv. 2 LT)

Taxpayer v. Tax Authority: Deductibility of Renovation Expenses and Standard of Review

Cited in the reasoning section as the cantonal equivalent provision allowing the deduction of maintenance expenses.

80.2023.146 · ti (art. 31 cpv. 4 LT)

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

Provision cited for the calculation of the flat-rate deduction on the net income after deducting the ground rent (cantonal law equivalent).

80.2023.115 · ti (art. 31 cpv. 2 LT)

Taxpayer v. Tax Authority: Property Expense Deduction for Maintenance vs. Improvement

Cited in the reasoning (consid. 2.1) to establish the general rule allowing deduction of maintenance expenses for private property.

80.2023.93 · ti (art. 31 cpv. 3 LT)

Tax Deductibility of Renovation Expenses for Conversion to Holiday Home

Cited in the reasoning concerning the deduction for heritage works for cantonal tax purposes.

80.2022.136 · ti (Art. 31 LT)

Taxpayer v. Tax Authority: Deductibility of Land Maintenance Costs for Mixed-Use Property

Cited in the reasoning to confirm that maintenance costs for non-income-producing properties were correctly disallowed.

80.2020.81 · ti (art. 31 cpv. 2 LT)

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

This article was cited in the reasoning concerning the deduction of maintenance expenses for real estate, which forms the main contested issue.

80.2020.81 · ti (art. 31 cpv. 4 LT)

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

This article was cited in the reasoning concerning the flat-rate deduction for real estate expenses.

80.2021.153 · ti (art. 31 cpv. 4 LT)

Taxpayer Property Expense Deduction Dispute

Cited in the reasoning section that deals with the alternative request for the flat-rate deduction (forfait).

80.2021.47 · ti (art. 31 cpv. 1 LT)

Taxpayers v. Tax Authority on Securities Portfolio Administration Expense Deduction

Cited in the reasoning for the deduction criteria, but ultimately confirmed in the analysis that the claimed management fees were not deductible under this provision.

80.2020.152 · ti (art. 31 cpv. 4 LT)

Taxpayer Attempt to Deduct Actual Insurance Premiums Alongside Lump-Sum Maintenance Deduction Upheld

Cited as a legal basis confirming that the lump-sum deduction covers insurance premiums, leading to the rejection of the appeal.

80.2020.54 · ti (art. 31 LT)

Tax Assessment Appeal: Income, Wealth, Deductions, and Evidentiary Issues

Cited in the reasoning regarding the annulment and remand concerning title administration expenses, which is the basis for order 1.2.

80.2017.122 · ti (art. 31 cpv. 2 e 2bis LT)

Taxpayers v. Tax Authority: Usufructuary Expense Deductions

Although cited in the reasoning section related to the final agreement, this article is implicitly used to establish the limits for deducting maintenance expenses mentioned in the dispositive order reforming the prior decision.

80.2019.118 · ti (art. 31 cpv. 2 LT)

Taxpayers v. Tax Authority Regarding Pool Maintenance Expense Deduction

Cited in the reasoning related to the division between deductible maintenance expenses and non-deductible improvement expenses, although the main order focuses on sending the case back for re-assessment.

80.2017.154 · ti (art. 31 cpv. 2 e 2bis LT)

Taxpayer Deductions for Joint Property Maintenance and Bare Ownership Expenses

The court cited this article as the basis for allowing the deduction of maintenance expenses in the case of usufruct, following a change in practice.

80.2019.283 · ti (art. 31 cpv. 2 LT)

Taxpayers v. Tax Authority: Deductibility of Renovation Costs and Property Valuation

Mentioned in the reasoning as the cantonal equivalent provision for maintenance expenses and energy/environmental protection investments.