640.100
LTStGLF
CH-TI
CH-TI
Art. 33 LT Legge tributaria (LT)
LT
Art. 33 LT
Gli altri costi e spese non possono essere dedotti, in particolare
a) le spese per il mantenimento del contribuente e della sua famiglia, nonché le spese private causate dalla posizione professionale del contribuente;
b) …; [107]
c) le spese per l’estinzione di debiti;
d) le spese di acquisto, di fabbricazione o di miglioria di beni patrimoniali;
e) le imposte federali, cantonali e comunali sul reddito, sugli utili immobiliari e sulla sostanza, come anche le imposte estere analoghe.
[107] Lett. abrogata dalla L 22.9.2015; in vigore dal 1.1.2016 - BU 2015, 505.
Decisioni giudiziarie che applicano questa disposizione (74)
80.2024.41 · ti (Art. 33 lett. a LT)
Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification
Cited in the reasoning section (2.3) regarding expenses not deductible when the family forms one economic unit, informing the context for the decision.
80.2024.1 · ti (art. 33 lett. d LT)
Taxpayer v. Tax Authority: Deductibility of Renovation Expenses and Standard of Review
Cited in the reasoning section concerning the non-deductibility of investment/improvement expenses, which formed the basis of the initial tax assessment.
80.2023.81 · ti (art. 33 lett. d LT)
Taxpayer Appeal Regarding Foreign Real Estate Valuation and Imputed Income
Cited to explain why interest on construction loans are generally not deductible as they are considered investment expenses.
80.2023.115 · ti (art. 33 lett. d LT)
Taxpayer v. Tax Authority: Property Expense Deduction for Maintenance vs. Improvement
Cited in the reasoning (consid. 2.3) as the basis for non-deductibility of improvement expenses.
80.2023.165 · ti (Art. 33 lett. e LT)
Taxpayers v. Tax Authority: Elevator Expense Deduction Dispute
Cited in the dispositive section (implied through the reference to Art. 34 lett. e LIFD and the context of the ruling) to deny the deduction for electricity consumption as a personal maintenance cost.
80.2022.248 · ti (art. 33 lett. a LT)
Taxpayer Appeal on Deductibility of Garden Maintenance and Repair Costs
Cited as the basis for excluding certain garden maintenance costs (recurring cleaning/pruning) as they are considered costs for private maintenance.
80.2022.136 · ti (Art. 33 lett. a LT)
Taxpayer v. Tax Authority: Deductibility of Land Maintenance Costs for Mixed-Use Property
Cited in the reasoning to confirm that wages for domestic maintenance work were correctly disallowed as private expenses.
80.2020.230 · ti (Art. 33 lett. d LT)
Tax Assessment Appeal: Imputed Rental Value, Architectural Fees, and Lease Deduction Recalculation
Cited to exclude investment expenses (improvement costs) from deductions, used to reject the deduction for architect fees.
80.2021.33 · ti (art. 33 lett. e LT)
Swiss Tax Rate Calculation for Exempt Foreign Severance Pay
Cited in the final analysis to confirm that foreign withholding taxes are not deductible when determining the gross income used for the tax rate calculation.
80.2020.54 · ti (art. 33 lett. a LT)
Tax Assessment Appeal: Income, Wealth, Deductions, and Evidentiary Issues
Cited in the reasoning for rejecting the appeal concerning alimony paid for an adult son, which is the basis for order 1.1.
80.2019.274 · ti (art. 33 lett. d LT)
Farmer's Appeal on Deductibility of Property Acquisition Costs Denied
The appeal was rejected because the administrative costs were deemed acquisition costs for assets, which are not deductible according to this provision.
80.2019.118 · ti (art. 33 lett. d 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.
80.2019.283 · ti (art. 33 lett. d LT)
Taxpayers v. Tax Authority: Deductibility of Renovation Costs and Property Valuation
Cited as the cantonal equivalent provision prohibiting the deduction of investment expenses (improvements/construction costs), relevant to the dispute over maintenance deductions.
80.2019.39 · ti (art. 33 lett. d LT)
Taxpayer v. Tax Authority Regarding Storage Room Construction Deductibility
Used to deny the deduction because the expenses were deemed investment/improvement costs under Cantonal Law.
80.2018.150 · ti (art. 33 lett. b LT)
Taxpayer v. Tax Authority: Deductibility of Executive MBA Expenses
This provision establishes that expenses for actual training (as opposed to professional development/refinement) are not deductible, which was the basis for rejecting the appeal.