642.11
LI
CH-VD
CH-VD
Art. 67 Legge sulle imposte cantonali dirette (LI) - Prezzo di acquisto e durata del possesso [ 12 ]
Parte II, Titolo V
Art. 67 LI - Prezzo di acquisto e durata del possesso [ 12 ] · Prezzo di acquisto e durata del possesso [ 12 ]
1. Il prezzo di acquisizione è il prezzo pagato dall'alienante.
2. Il contribuente può invocare la stima fiscale dell'immobile, in luogo del prezzo pagato, se essa è stata notificata dopo l'acquisizione ed è in vigore da almeno dieci anni, al momento dell'alienazione.
3. Il contribuente esonerato dall'imposta sul reddito e sull'utile (art. 61, cpv. 1, lett. c) non può avvalersi di una stima fiscale come prezzo di acquisizione.
4. Le prestazioni assicurative, così come le indennità versate dalla Confederazione, dal cantone o dai comuni, che il contribuente non è tenuto a rimborsare, sono detratte dal prezzo di acquisizione aumentato delle spese.
5. È determinante per il calcolo della durata del possesso la data dell'atto giuridico in virtù del quale l'immobile è trasferito nel Registro fondiario o quella dell'atto o del fatto che dà luogo al trasferimento economico dell'immobile secondo l'articolo 64, comma 2.
Decisioni giudiziarie che applicano questa disposizione (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.