642.11
LI
CH-VD
CH-VD
Art. 61 LOI sur les impôts directs cantonaux (LI) - Objet de l'impôt [ 1, 3 ]
Partie II, Titre V
Art. 61 LI · Objet de l'impôt [ 1, 3 ]
1. L'impôt sur les gains immobiliers a pour objet les gains réalisés lors de l'aliénation de tout ou partie d'un immeuble, situé dans le canton,
a. qui fait partie de la fortune privée du contribuable;
b. qui est destiné à l'exploitation agricole ou sylvicole du contribuable;
c. qui appartient à un contribuable exonéré de l'impôt sur le revenu ou sur le bénéfice;
d. ...
2. Le bénéfice en capital réalisé lors de l'aliénation d'une participation à une société immobilière qui bénéficie de la réduction pour participations est également soumis à l'impôt sur les gains immobiliers.
3. Les gains qui ne sont pas frappés de l'impôt sur les gains immobiliers font partie du revenu ou du bénéfice imposable du contribuable. L'article 62 est réservé.
Décisions judiciaires appliquant cette disposition (13)
FI.2019.0161 · vd (Art. 61 al. 1 LI)
Exempt Association's Appeal of Real Estate Gains Tax Deferral Denial and Taxable Gain Calculation
Cited in the reasoning (Considerant 5.a) as the main provision governing real estate gains tax for the appellant, despite the finding that the assessment method needed adjustment.
FI.2019.0161 · vd (Art. 61 al. 1 let. c LI)
Exempt Association's Appeal of Real Estate Gains Tax Deferral Denial and Taxable Gain Calculation
Cited in the reasoning (Considerant 3.b, 5.a) as the basis for taxing the gain from the sale of property belonging to a tax-exempt entity.
FI.2019.0162 · vd (art. 61 al. 1 LI)
Foundation Real Estate Gains Tax Deferral and Valuation Dispute
This provision was cited to establish the general scope of the tax on real estate gains, under which the case fell (specifically letter c, concerning exempted taxpayers).
FI.2019.0163 · vd (Art. 61 al. 1 LI)
Foundation's Real Estate Gains Tax Deferral and Basis Recalculation in Estate Division
Defines what constitutes taxable gains on real estate and was used to establish the scope of the tax and the conditions under which it applies, particularly regarding taxpayers exempt from income or profit tax.
FI.2014.0041 · vd (art. 61 al. 2 LI)
Cantonal Real Property Gain Tax on Sale of Real Estate Holding Company Shares
Cited as another case of special taxation of real estate gains applicable to the appellant (as a holding company benefiting from the participation reduction).
FI.2011.0034 · vd (art. 61 ss LI)
Taxpayer Appeal on Real Estate Sale Profit Classification
The case is remanded to the tax authority to impose the real estate gain in accordance with these articles (cantonal tax law provisions for taxation).
FI.2011.0068 · vd (art. 61 al. 1 let. a à c de la loi vaudoise du 4 juillet 2000 sur les impôts directs cantonaux – LI)
Tax Assessment of Capital Gains on Share Sale Involving Debt Assumption
Cited in the reasoning section to define the scope of the tax on real estate gains, although the substantive application of this definition supports the overall ruling in II.
FI.2009.0101 · vd (art. 61 al. 1 LI)
Architect's Real Estate Sale Taxed as Professional Income
Cited by the appellant in his initial conclusions, but the court rejected the appeal by confirming the application of professional income tax rules (Art. 21 LI).
FI.2010.0014 · vd (art. 61 al. 1 LI)
Taxation of Real Estate Sale Gains as Business Income vs. Private Asset Management
This provision defines gains on real estate considered as private fortune subject to property gains tax, which the court implicitly rejected as the basis for the final orders (by upholding commercial income taxation).
FI.2008.0135 · vd (Art. 61 ss LI)
Taxpayer Appeal on Property Sale Gain Classification
The appeal sought to classify the gain as private capital gain subject to distinct taxation under this article, which was the core substantive issue of the appeal.
FI.2004.0031 · vd (art. 61 al. 1 LI)
Pension Fund Real Estate Gain Calculation Dispute
Cited in the reasoning to establish the scope of the real estate gains tax applicable to entities exempt from income or profit tax (lit. c), which justifies the application of Art. 66 LI al. 3.
FI.1992.0086 · vd (art. 61 al. 2 LI)
Real Estate Capital Gains Tax Deduction Dispute
Cited by the appellant to argue against the scope of the analogy to individual taxation rules.
FI.1994.0059 · vd (Art. 61 LI)
Tax Reclassification of Hotel Operator as Real Estate Company
This article concerns supplementary tax claims and was implicitly confirmed by maintaining the contested decision, which was based on Art. 59 ter and 61 LI.