811.1 STG

CH-SG

Art. 34 Legge tributaria (StG) - e) Beni immobili

SECONDA PARTE: IMPOSTE STATALI - Primo Capitolo: Imposte sul Reddito e sul Patrimonio - II. Imposta sul Reddito

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Art. 34 StG - e) Beni immobili · e) Beni immobili

1. Sono imponibili i redditi provenienti da beni immobili, in particolare

a) tutti i redditi derivanti da locazione, affitto, usufrutto o altro tipo di utilizzo;

b) il valore locativo degli immobili, nella misura in cui siano a disposizione del contribuente per uso proprio in virtù di proprietà o di un diritto d'uso gratuito;

c) i redditi derivanti da contratti di diritto di superficie;

d) i redditi derivanti dallo sfruttamento di ghiaia, sabbia e altri elementi del suolo.

2. Il valore locativo secondo il comma 1 lettera b della presente disposizione corrisponde al prezzo medio al quale vengono locati immobili di dimensioni, ubicazione e caratteristiche simili nella zona interessata.

3. Il valore locativo della casa di proprietà che il contribuente abita stabilmente alla sua residenza viene ridotto del 30 per cento. Una sotto-utilizzazione permanente viene considerata su richiesta.

4. Il valore locativo secondo il comma 3 della presente disposizione viene adeguatamente ridotto per il contribuente all'età ordinaria di pensionamento AVS, se sussiste una sproporzione evidente rispetto ai redditi lordi e al patrimonio. Non è ammessa una riduzione al di sotto del 60 per cento dell'affitto medio di mercato secondo il comma 2 della presente disposizione. Il governo regola i dettagli tenendo conto di una soglia patrimoniale.

← Art. 33bis StG Legge tributaria (StG) Art. 35 StG - f) Redditi da previdenza →

Decisioni giudiziarie che applicano questa disposizione (38)

B.2025.31 · sg (Art. 34 Abs. 3 Satz 2 StG)

Imputed Rental Income and IT Equipment Deductibility Appeal Dismissed

This provision was discussed in relation to the non-granting of a reduction in the imputed rental value due to non-utilization.

I.1.2020.201.und.202 · sg (Art. 34 Abs. 1 lit. a StG)

Tax Assessment of Unlisted Shares and Timing of Subsidy Income Taxation

Cited as one of the primary legal bases concerning the taxation of income from immovable property, which applies to the EIV compensation.

I.1.2020.201.und.202 · sg (Art. 34 Abs. 1 lit. a StG)

Tax Assessment Appeal Regarding Unlisted Shares Valuation and Photovoltaic Subsidy Taxation

Cited as the legal basis for taxing income from immovable property, specifically the feed-in compensation for photovoltaic systems.

I.1.2020.214.und.215 · sg (Art. 34 Abs. 1 lit. b StG)

Imputed Rental Value Assessment for Rent-Free Family Occupancy

This provision establishes the taxability of the rental value of property available for the taxpayer's own use, which is the legal basis for the decision to uphold the assessment concerning cantonal/communal taxes.

I.1.2020.214.und.215 · sg (Art. 34 Abs. 1 lit. b StG)

Taxation of Imputed Rental Value for Rent-Free Family Use of Non-Principal Residence

Cited as one of the legal bases for the taxation of the property's rental value (eigengebrauch).

I.1.2020.178.und.179 · sg (Art. 34 Abs. 1 lit. b StG)

Taxpayer v. Administrative Review Commission (Deemed Rental Value)

This provision establishes the basis for taxing the imputed rental value (Eigenmietwert) of self-used properties, which was the main subject of the appeal/complaint.

I.1.2020.178.und.179 · sg (Art. 34 Abs. 1 lit. b StG)

Taxpayer Challenge to Imputed Rental Value Assessment for Dual Properties

This provision defines the basis for taxing the rental value of property available for self-use, which was the central issue upheld in the decision.

B.2020.23.B.2020.35 · sg (Art. 34 Abs. 3 Satz 2 StG)

Tax Dispute Over Underutilization Deduction for Spare Room

The court implicitly upheld the previous decision regarding the calculation of the under-occupancy deduction, which relies on this article for cantonal tax law.

B.2020.23.B.2020.35 · sg (Art. 34 Abs. 3 Satz 2 StG)

Taxpayer Underutilization Deduction Calculation Upheld

This provision introduced the non-use deduction in cantonal law, which is the core subject of the tax dispute decided by the court.

B.2013.196 · sg (Art. 34 Abs. 2 StG)

Property Valuation: Market Value vs. Contractual Rental Income

Cited in the context of reducing actual rents to a sustainable level, which is foundational for the rental value.

B.2013.196 · sg (Art. 34 Abs. 2 StG)

Property Valuation Appeal: Rental Value vs. Contractual Premium

The determination of the net rental income (Mietwert) was confirmed based on sustainably achievable rental income, which implies the application of this article regarding the objective determination of rental values.

II.2.2013.6 · sg (Art. 34 Abs. 2 StG)

Property Valuation Reassessment Appeal

Cited as part of the legal basis defining how the rental value corresponds to the middle price for similar properties.

II.2.2013.6 · sg (Art. 34 Abs. 2 StG)

Property Valuation Appeal Over Rental and Market Value Assessment

Cited as the basis for determining the rental value of the property, which was adjusted in the final order.

II.2.2013.8 · sg (Art. 34 Abs. 2 StG)

Condominium Valuation Surcharge Dispute

This article defining the requirement for assessing the middle price for rental value was cited in the headnote concerning the principle that must be respected by the calculation methods.

II.2.2013.8 · sg (Art. 34 Abs. 2 StG)

Taxpayer Appeal Against Arbitrary Addition to Condominium Valuation

This provision, along with Art. 57 StG, defines the basis for determining the rental and traffic value (as referenced in the preamble and reasoning), leading to the partial acceptance of the appeal.