642.11 LI

CH-VD

Art. 32 Legge sulle imposte cantonali dirette (LI) - Ammortamenti [ 31, 42 ]

Parte II, Titolo II, Capitolo III, Sezione III

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Art. 32 LI - Ammortamenti [ 31, 42 ] · Ammortamenti [ 31, 42 ]

1. Gli ammortamenti degli attivi, giustificati dall'uso commerciale, sono autorizzati, a condizione che siano contabilizzati o, in caso di tenuta di una contabilità semplificata ai sensi dell'articolo 957, comma 2 CO, che compaiano in un piano speciale di ammortamenti.

2. In generale, gli ammortamenti sono calcolati sulla base del valore effettivo dei diversi elementi del patrimonio o devono essere ripartiti in funzione della durata probabile di utilizzo di ciascuno di questi elementi.

3. Gli ammortamenti effettuati su attivi che sono stati rivalutati al fine di compensare perdite sono ammessi solo se le rivalutazioni erano autorizzate dal diritto commerciale e che le perdite potevano essere dedotte conformemente all'articolo 35, comma 1, al momento dell'ammortamento.

← Art. 31a LI Legge sulle imposte cantonali dirette (LI) - Oggetto della legge Art. 33 LI - Disposizioni →

Decisioni giudiziarie che applicano questa disposizione (10)

FI.2024.0077 · vd (art. 32 al. 2 LIFD)

Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property

Cited as the basis for deducting necessary maintenance costs for private real estate (part of the substantive analysis regarding deductible expenses).

FI.2024.0077 · vd (art. 32 al. 4 LIFD)

Taxpayer Appeal Regarding Deductions for Legal Fees and Travel Expenses for Co-owned Property

Cited regarding the possibility of claiming a lump-sum deduction instead of actual expenses for private real estate.

FI.2023.0013 · vd (art. 32 LIFD)

Taxpayers v. Tax Authority: Home Office Deduction Dispute

Although the specific request regarding the choice between flat-rate and actual maintenance costs was rejected, this article governs the deductibility of real estate maintenance costs, which was an issue addressed in the overall ruling.

FI.2016.0119 · vd (Art. 32 al. 2 LIFD)

Taxpayer Appeal Regarding Hidden Profit Distribution from Vehicle Expenses and Real Estate Administration Fee Deductions

Cited in the reasoning to establish the right to deduct third-party administration fees for private real estate, although the deduction was ultimately denied based on failure of proof.

FI.2015.0021 · vd (art. 32 al. 2, 1ère phrase, LIFD)

Taxpayer Appeal of Income and Wealth Reassessments Regarding Business Payments and Deductions

Cited in reasoning regarding the deductibility of building maintenance costs, but not explicitly in the dispositive orders.

FI.2015.0127 · vd (Art. 32 LIFD)

Tax Deduction for Fees Related to Unauthorized Construction Demolition

This article was cited in the reasoning as the basis for the claimed deduction concerning maintenance expenses, which was the subject of the appeal.

FI.2008.0143 · vd (Art. 32 LI)

Taxpayers v. Tax Authority: Income Assessment Dispute (2003-2004)

Cited in the reasoning (point 3a) regarding depreciation allowances, but not cited in the dispositive orders (I-VI).

FI.1996.0099 · vd (art. 32 al. 2 ss LIFD)

Heir Denied Renovation and Default Loss Deductions in Co-ownership Tax Dispute

Cited only in comparison to federal tax law.

FI.1994.0118 · vd (Art. 32 LI)

Heirs Challenged Tax Reassessments and Fines for Deceased's Concealed Assets; Reassessments Upheld, Fines Annulled for Lack of Heir Culpability.

Cited in the reasoning regarding the valuation of assets, although the final order does not explicitly reuse it for the decision on tax reassessments, which were maintained.

FI.1992.0033 · vd (art. 32 LI)

Taxpayer Loan Valuation in Wealth Assessment

Cited as the general rule for valuing assets, including claims, at their market value.