642.11 LI

CH-VD

Art. 67 LOI sur les impôts directs cantonaux (LI) - Prix d'acquisition et durée de possession [ 12 ]

Partie II, Titre V

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Art. 67 LI · Prix d'acquisition et durée de possession [ 12 ]

1. Le prix d'acquisition est le prix qu'avait payé l'aliénateur.

2. Le contribuable peut invoquer l'estimation fiscale de l'immeuble, en lieu et place du prix payé, si elle a été notifiée après l'acquisition et qu'elle est en vigueur depuis au moins dix ans, lors de l'aliénation.

3. Le contribuable exonéré de l'impôt sur le revenu et sur le bénéfice (art. 61, al. 1, litt. c) ne peut pas se prévaloir d'une estimation fiscale comme prix d'acquisition.

4. Les prestations d'assurances, ainsi que les indemnités versées par la Confédération, le canton ou les communes, que le contribuable n'est pas tenu de rembourser sont déduites du prix d'acquisition augmenté des impenses.

5. Est déterminante pour le calcul de la durée de possession la date de l'acte juridique en vertu duquel l'immeuble est transféré au Registre foncier ou celle de l'acte ou du fait qui donne lieu au transfert économique de l'immeuble selon l'article 64, alinéa 2.

← Art. 66 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 68 LI →

Décisions judiciaires appliquant cette disposition (13)

FI.2019.0161 · vd (Art. 67 al. 2 LI)

Exempt Association's Appeal of Real Estate Gains Tax Deferral Denial and Taxable Gain Calculation

Cited in the reasoning (Considerant 5.b) regarding the possibility of using a fiscal assessment as the acquisition price.

FI.2019.0161 · vd (Art. 67 al. 3 LI)

Exempt Association's Appeal of Real Estate Gains Tax Deferral Denial and Taxable Gain Calculation

Cited in the appellant's reasoning regarding the impossibility for the appellant to benefit from a fiscal assessment as acquisition cost, which is excluded for exempt taxpayers (Considerant 5.b).

FI.2019.0161 · vd (Art. 67 al. 3 LI)

Exempt Association's Appeal of Real Estate Gains Tax Deferral Denial and Taxable Gain Calculation

Cited in the reasoning (Considerant 5.b) to confirm that the exempt appellant cannot use a fiscal assessment as the acquisition price.

FI.2019.0162 · vd (art. 67 al. 3 LI)

Foundation Real Estate Gains Tax Deferral and Valuation Dispute

This provision was cited to confirm that the exempted taxpayer could not rely on a fiscal valuation as the acquisition cost, which was relevant to the calculation of the taxable base.

FI.2019.0163 · vd (Art. 67 al. 2 LI)

Foundation's Real Estate Gains Tax Deferral and Basis Recalculation in Estate Division

Allows taxpayers to invoke a tax assessment as acquisition cost under certain conditions.

FI.2019.0163 · vd (Art. 67 al. 3 LI)

Foundation's Real Estate Gains Tax Deferral and Basis Recalculation in Estate Division

Cited to exclude exempt taxpayers from using a tax assessment as their acquisition cost.

FI.2011.0068 · vd (art. 67 LI)

Tax Assessment of Capital Gains on Share Sale Involving Debt Assumption

Cited in the reasoning section to define the acquisition price for the calculation, which was modified in order II based on this article's principles.

FI.2007.0095 · vd (art. 67 al. 2 LI)

Taxpayer Wins Adjustment for Boat Concession in Real Estate Gains Calculation

Cited as the legal basis allowing the taxpayer to use the fiscal estimation from ten years prior as the acquisition cost.

FI.2008.0004 · vd (Art. 67 al. 2 LI)

Real Estate Gains Tax Assessment Appeal Regarding Deductions and Transitional Valuation

Referenced in the discussion regarding when Art. 265 LI becomes obsolete, although not cited in the dispositive.

FI.2003.0032 · vd (Art. 67 al. 1 LIFD)

Tax Assessment, Penalty, and Loss Carry-Forward Dispute

Cited in the reasoning when discussing the non-deductibility of losses because the prior tax period resulted in a positive taxable result.

FI.2005.0216 · vd (Art. 67 LI)

Taxpayer vs. Administrative Tribunal: Real Estate Gains Tax Valuation Dispute

The court confirmed the contested decision by substituting reasons, implicitly affirming that the ordinary rule provided by this article was the correct basis after ruling out the application of Art. 265 LI.

FI.2004.0030 · vd (art. 67 al. 2 LI)

Pension Fund Real Estate Tax Basis Appeal

The court notes that the appellant cannot rely on this article regarding the fiscal estimation as the acquisition price because the appellant is a legal entity, referencing this exclusion in the reasoning for denying the subsidiary conclusion.

FI.2004.0031 · vd (art. 67 al. 2 LI)

Pension Fund Real Estate Gain Calculation Dispute

The appellant's argument to use the fiscal valuation from ten years prior as the acquisition price, based on this article, was rejected.