631.1 DSTGLICD

CH-FR

Art. 33 Legge sulle imposte cantonali dirette (LICD) - Patrimonio Privato

Imposte delle persone fisiche - Imposta sul reddito - Deduzioni

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Art. 33 DStG - Patrimonio Privato · Patrimonio Privato

1. Per i beni mobili del patrimonio privato, possono essere detratti i costi di amministrazione da parte di terzi e le imposte alla fonte estere né recuperabili né accreditabili.

2. Per gli immobili del patrimonio privato, possono essere detratti i costi di manutenzione, i costi di ristrutturazione di immobili di recente acquisizione, i premi assicurativi e i costi di amministrazione da parte di terzi. Inoltre, possono essere detratti gli investimenti finalizzati al risparmio energetico e alla protezione ambientale, deducibili dall'imposta federale diretta. Sono equiparati ai costi di manutenzione i costi di demolizione in vista di una nuova costruzione sostitutiva.

2a Gli investimenti di cui al capoverso 2, seconda frase, e i costi di demolizione in vista di una nuova costruzione sostitutiva sono deducibili nei due periodi fiscali successivi, nella misura in cui non possono essere completamente considerati fiscalmente nel periodo fiscale corrente, in cui sono stati sostenuti.

3. Sono inoltre deducibili i costi per lavori di restauro di beni culturali immobili, non coperti da sovvenzioni, che la persona imponibile ha eseguito in base a disposizioni di legge in accordo con le autorità o su loro ordine.

4. La persona imponibile può, per gli immobili del patrimonio privato, richiedere una detrazione forfettaria al posto dei costi e premi effettivi.

5. Le disposizioni esecutive della Confederazione, del Dipartimento federale delle finanze e dell'Amministrazione federale delle contribuzioni si applicano per analogia ai capoversi 2-4. La Direzione responsabile delle finanze riunisce queste disposizioni e stabilisce le aliquote e le condizioni per la detrazione forfettaria mediante regolamento.

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Decisioni giudiziarie che applicano questa disposizione (27)

604 2024 160 · fr (Art. 33 Abs. 2 Satz 1 DStG)

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

Cited in the reasoning section as the equivalent provision for the cantonal tax law regarding deductible maintenance costs, which supports the decision upheld in order 2.

604 2024 21 · fr (art. 33 al. 2 LICD)

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

Cited in the reasoning for applying similar provisions in cantonal tax law regarding the deductibility of maintenance costs.

604 2024 8 · fr (Art. 33 al. 2 LICD)

Taxpayers v. Tax Authority: Retaining Wall vs. Deductible Maintenance Costs

This provision allows the deduction of maintenance costs for private properties, which forms the basis for the substantive decision regarding the cantonal tax.

604 2024 40 · fr (Art. 33 Abs. 2 Satz 3 DStG)

Taxpayers v. Tax Authority: Demolition Costs Deduction for Temporarily Unused Residential Building

Cited implicitly in the dispositive by referring to the reasoning where the deductibility of demolition costs for replacement buildings under this article was established for the cantonal tax.

604 2024 12 · fr (art. 33 al. 2 LICD)

Taxpayer vs. Tax Authority: Demolition Cost Deduction and Replacement Construction Ownership

This provision, similar to the federal one, allows for the deduction of demolition costs for replacement construction in cantonal harmonized law.

604 2022 95 · fr (Art. 33 al. 2 LICD)

Property Owners Electrical Cable Replacement Deduction Split

This provision establishes the right to deduct necessary maintenance expenses for private real estate for cantonal tax purposes, supporting the decision on the cantonal tax appeal.

604 2023 11 · fr (Art. 33 al. 2 LICD)

Taxpayers v. Tax Authority (Deductibility of Solar Panel Maintenance Costs by Date of Payment)

Although the court rejected the appeal, the equivalent provision governing the deductibility of maintenance costs for cantonal tax was examined, as the reasoning for federal tax was transposed.

604 2022 50 · fr (Art. 33 al. 2 LICD)

Tax Authority vs. Maintenance Expense Deductibility for Building Renovations

Cited in the reasoning to establish the cantonal rule for deducting effective building maintenance costs, mirroring the federal rule.

604 2022 13 · fr (Art. 33 Abs. 2 DStG)

Taxpayer v. Tax Authority: Disallowance of Renovation Cost Deductions

Cited in the reasoning section to establish the right to deduct maintenance costs and energy-saving investments for the cantonal tax.

604 2021 120 · fr (Art. 33 Abs. 2 DStG)

Taxpayers v. Tax Authority: Renovation Costs Deemed New Construction

Cited as the basis for deductible maintenance costs for cantonal tax, aligning with federal law principles.

604 2021 122 · fr (Art. 33 al. 2 LICD)

Taxpayers v. Tax Authority: Capital Improvement Deduction for Extensive Renovation

This article, applied to cantonal tax, mirrors the federal rule regarding the deduction of maintenance costs for private property, which was rejected based on the nature of the work.

604 2021 125 · fr (art. 33 al. 2 LICD)

Taxpayer Appeal Regarding Deductibility of Renovation Expenses

This provision, mirroring the federal law on maintenance costs, was the basis for rejecting the appeal concerning the cantonal tax.

604 2021 43 · fr (Art. 33 al. 2 LICD)

Taxpayer Appeal Dismissed: Disallowed Professional and Property Deductions

This cantonal provision on deductible maintenance costs for private real estate was cited in the reasoning, supporting the rejection of the claim for cantonal tax purposes.

604 2021 34 · fr (Art. 33 Abs. 3 DStG)

Taxpayers' Claim for Farm Renovation Deductions Rejected as Economic New Build

This provision regarding the deductibility of costs for heritage protection work was central to the court's reasoning for dismissing the appeal concerning cantonal tax, as the court concluded the works did not qualify under this article.

604 2021 13 · fr (Art. 33 Abs. 2 DStG)

Taxation of Winter Garden Renovation Costs

This article, corresponding to federal law regarding maintenance costs, was mentioned in reference to the Cantonal Tax (Art. 4) and underpinned the dismissal of the appeal for cantonal taxes.