642.11 DBGLIFD

CH

Art. 32 Legge federale del 14 dicembre 1990 sull'imposta federale diretta (LIFD)

LIFD; Parte seconda: Imposizione delle persone fisiche; Titolo secondo: Imposta sul reddito; Capitolo 3: Determinazione del reddito netto

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Art. 32 LIFD

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

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. Il Dipartimento federale delle finanze stabilisce quali investimenti destinati al risparmio di energia e alla protezione dell’ambiente possono essere assimilati alle spese di manutenzione. Le spese di demolizione in vista della costruzione di un immobile di sostituzione sono parimenti assimilate alle spese di manutenzione.

I costi d’investimento di cui al capoverso 2 secondo periodo e le spese di demolizione in vista della costruzione di un immobile di sostituzione 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.

Sono inoltre deducibili le spese per lavori di cura di monumenti storici che il contribuente ha intrapreso in virtù di disposizioni legali, d’intesa con le autorità o su loro ordine, a condizione che tali lavori non siano sussidiati.

Invece della somma effettiva delle spese e dei premi concernenti i beni immobili privati, il contribuente può avvalersi di una deduzione complessiva. Il Consiglio federale stabilisce questa deduzione complessiva.

← Art. 31 LIFD Legge federale del 14 dicembre 1990 sull'imposta federale diretta (LIFD) - Oggetto della legge Art. 33 LIFD →

Decisioni giudiziarie che applicano questa disposizione (298)

SGSTA.2015.20 · so (Art. 32 Abs. 2 DBG)

Renovation Costs as Deductible Maintenance Versus Capital Improvement

This provision regulates the deduction of maintenance costs for real estate in the federal direct tax law and is cited as a basis for the joint handling of the appeal and complaint regarding deductible costs.

I.1.2009.222 · sg (Art. 32 Abs. 2 DBG)

Taxpayer Deduction for Substantial Renovation Costs Upheld

This article governs the deductibility of maintenance costs and specifically addresses the equal treatment of investments for energy saving and environmental protection.

I.1.2009.222 · sg (Art. 32 Abs. 2 DBG)

Taxpayers v. Tax Authority: Renovation Deductions for Historic Home Energy Upgrades

This provision is the basis for allowing the deduction of 50% of expenses for energy-saving measures during the first five years after purchase, as established in the ruling that the extensive renovation did not equate to a new building.

SB.2007.00067 · zh (Art. 32 Abs. II DBG)

Tax Deductibility of Glass Extension Costs

This provision is cited in connection with the court's overall decision regarding tax law.

SGSTA.2000.112 · so (Art. 32 Abs. 3 DBG)

Taxpayers v. State and Federal Governments Regarding Wood Stove Energy Deduction

This article sets the prerequisite for federal tax deductions (energy saving or environmental protection), which ultimately led to the rejection of the appeal regarding direct federal tax.

A/4042/2024 · ge (art. 32 al. 2 LIFD)

Taxpayer Legal Fees for Construction Defects Not Deductible as Maintenance

Cited in the reasoning explaining the requirements for deducting maintenance costs, which is the central issue leading to the rejection of the appeal.

604 2024 160 · fr (Art. 32 Abs. 2 DBG)

Tax Assessment Appeal Dismissed: Property Maintenance Cost Deductibility Denied for Stove Installation and Cistern Maintenance

The core substantive provision governing deductible maintenance costs for federal tax, which justifies the dismissal of the appeal in order 1.

B.2025.14 · sg (Art. 32 DBG)

Appeal Dismissed Regarding Real Estate Gains Tax on Commission and Value-Increasing Expenditures

This provision was referenced in the reasoning as the federal equivalent when distinguishing between value-increasing expenditures and deductible maintenance costs.

A/1703/2024 · ge (art. 32 al. 2 LIFD)

Tax Assessment Appeal: Imputed Rental Value and Deductions for Newly Acquired Property

Cited in the reasoning that led to the decision regarding the deductibility of maintenance costs (though the actual ruling on costs relies on the procedural context).

A 2024 1 · zg (Art. 32 Abs. 2 DBG)

Taxpayer Property Maintenance Cost Deduction Dispute

Cited as the relevant provision for the deductibility of property maintenance costs, even though the deduction was ultimately denied for the year claimed.

A/1098/2024 · ge (art. 32 al. 2 LIFD)

Taxpayer Appeal Regarding Family Allowance and Renovation Cost Deductions

Cited in the reasoning to support the deductibility of maintenance and renovation costs for property.

SB.2024.00017 · zh (Art. 32 Abs. II DBG)

Tax Assessment Upheld: Maintenance Costs, Interest Swaps, and Rental Income Discrepancies

This provision relates to the disallowance of the SWAP interest payments as debt interest, which forms part of the overall dismissal.

604 2024 21 · fr (art. 32 al. 2 LIFD)

Taxpayer v. Tax Authority: Deductibility of Maintenance Costs for Newly Acquired Property

Cited in the reasoning leading to the admission of the appeal for federal direct tax, regarding the deductibility of maintenance costs.

80.2024.1 · ti (art. 32 cpv. 2 LIFD)

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

Cited in the reasoning section to establish the general right to deduct maintenance expenses, which underpins the decision to annul the prior ruling that denied these deductions based on outdated jurisprudence.

A/3276/2023 · ge (art. 32 al. 2 LIFD)

Taxpayer Appeal Dismissed Over Disallowed Deductions for Debt, Fees, and Maintenance Costs

Cited in the reasoning concerning the deductibility of maintenance costs for private real estate income.