640.100 LTStGLF

CH-TI

Art. 8 LT Legge tributaria (LT)

LT

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Art. 8 LT

1 Il reddito e la sostanza di coniugi non separati legalmente o di fatto sono cumulati, qualunque sia il regime dei beni.

1bis Il reddito e la sostanza di partner registrati non separati legalmente o di fatto è cumulato. Nella presente legge, i partner registrati hanno il medesimo statuto dei coniugi. Questo vale anche per i contributi di mantenimento durante l’unione domestica registrata e per i contributi di mantenimento e la liquidazione dei rapporti patrimoniali in caso di sospensione della vita comune o di scioglimento dell’unione domestica registrata. [16]

2 Il reddito e la sostanza dei figli soggetti all’autorità parentale, ad eccezione dei proventi da attività lucrativa, sono cumulati con quelli di chi detiene l’autorità parentale.

3 Sul reddito d’attività lucrativa dipendente, il figlio è tassato tuttavia unicamente a partire dall’anno in cui compie il 18.mo anno di età.

[16] Cpv. introdotto dalla L 25.6.2007; in vigore dal 1.1.2007 - BU 2007, 582.

← Art. 7 LT Legge tributaria (LT) Art. 9 LT →

Decisioni giudiziarie che applicano questa disposizione (9)

80.2023.58 · ti (art. 8 cpv. 1 LT)

Tax Assessment Appeal Regarding Marital Separation and Income Exclusion

Cited in the reasoning that established the ground for separate taxation of spouses during factual separation, which supports the rejection of the appeal for 2017.

80.2023.199 · ti (Art. 8 cpv. 1 LT)

Taxpayer Alimony Deduction Challenge in Intercantonal Taxation

This provision was cited as the basis for the joint aggregation of income and assets for cantonal taxes, as the spouses were not separated.

80.2015.280 · ti (art. 8 cpv. 1 LT)

Married Taxpayers Denied Separate Taxation Despite Separate Residences

This article governs the principle of cumulation of income and assets for spouses not separated, which the court applied to reject the appeal.

80.2014.10 · ti (art. 8 cpv. 1 LT)

Taxpayer v. Tax Authority: Retroactive Separation and Deductibility of Support Payments

Cited in the reasoning regarding the cessation of income cumulation upon separation, which justifies the retroactive deduction of alimony in point 1.

80.2010.52 · ti (art. 8 cpv. 1 LT)

Taxpayer v. Tax Authority: Application of Joint Filing Status to Spouses with Separate Domiciles and Foreign Income

Cited as part of the grounds (implicitly via Art. 159 CC in context) determining the outcome that the appeal must be rejected because the spouses are not legally or actually separated.

80.1995.19 · ti (art. 8 cpv. 1 LT)

Taxpayer Appeal on Debt Allocation and Valuation of German Property for Double Taxation Purposes

Although cited in the reasoning, this article was not explicitly cited in the dispositive orders (1, 2, 3, 4). The final orders relate to the annulment of the decision and the reimbursement of costs.

11.2005.165 · ti (art. 8 cpv. 1 LT)

Spousal and Child Alimony Calculation After De Facto Separation Based on Sibling Status

Mentioned in the reasoning (point 4c) regarding the splitting of tax returns, which is background law and not cited in the dispositive orders 1-4.

80.2015.280 · ti (art. 8 cpv. 1 LT)

Taxation of Resident Married Couple Despite Separate Residences

This article, imposing the aggregation of spouses' assets if they are not legally or factually separated, was applied to support the rejection of the appeal in point 1 of the ruling.

80.2023.58 · ti (Art. 8 cpv. 1 LT)

Taxpayer Alimony Taxation Dispute Upon De Facto Separation

Cited in the reasoning as the Cantonal Law provision establishing the cumulation of income and assets for spouses who are not legally or factually separated.