{"id":5713,"date":"2021-05-16T14:05:36","date_gmt":"2021-05-16T13:05:36","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/les-impots-relatifs-a-la-propriete-immobiliere\/"},"modified":"2021-05-31T17:05:18","modified_gmt":"2021-05-31T16:05:18","slug":"le-imposte-sulla-proprieta-immobiliare","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/it\/domaines\/le-imposte-sulla-proprieta-immobiliare\/","title":{"rendered":"Le imposte sulla propriet\u00e0 immobiliare"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2ar46b-49d810716d24542d7c52b620fb33ac61\">\n.avia-section.av-2ar46b-49d810716d24542d7c52b620fb33ac61{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-2ar46b-49d810716d24542d7c52b620fb33ac61 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  full-width avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5713'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-koslvz6y-f786983fe9f78b88049e0e797087c6a1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock header-text trs-animation animate__fadeInUp'  itemprop=\"text\" ><div class=\"header-text-container\">\n<div class=\"title-container\">\n<h1><\/h1>\n<\/div>\n<div class=\"path-container\"><a href=\"https:\/\/swisnot.ch\/it\/campi-di-attivita\/\">\/ Campi di attivit\u00e0<\/a><a href=\"https:\/\/swisnot.ch\/it\/domaines\/diritto-tributario\/\"> \/ Diritto tributario<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5713'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov6ymz6-97ad27503a7f40adb044cdb507af3e06\">\n#top .av-special-heading.av-kov6ymz6-97ad27503a7f40adb044cdb507af3e06{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov6ymz6-97ad27503a7f40adb044cdb507af3e06 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov6ymz6-97ad27503a7f40adb044cdb507af3e06 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov6ymz6-97ad27503a7f40adb044cdb507af3e06 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_after_av_section  el_before_av_hr  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Le imposte sulla propriet\u00e0 immobiliare<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_three_fourth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-c91961848cbd63f99b1079e7c6ba446b\">\n.flex_column.av-132456d-c91961848cbd63f99b1079e7c6ba446b{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0 0 0;\n}\n<\/style>\n<div  class='flex_column av-132456d-c91961848cbd63f99b1079e7c6ba446b av_three_fourth  avia-builder-el-4  el_after_av_hr  el_before_av_one_fourth  first flex_column_div  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div id=\"content\">\n<div>\n<div id=\"contentwrap\">\n<div>\n<div>\n<div id=\"content\">\n<div class=\"site_center withbackground\">\n<div id=\"contentwrap\">\n<div class=\"item-page\">\n<div>\n<h3><strong>Le imposte sulla propriet\u00e0 immobiliare<\/strong><\/h3>\n<p>Philippe FRESARD, notaio e avvocato in Berna, e Olivier JACOPIN, notaio in St-Aubin NE<\/p>\n<p>In materia immobiliare sono i cantoni ad aver implementato regimi fiscali particolari, ad esclusione della Confederazione.<\/p>\n<h3><strong>L&#8217;acquisizione di beni immobili<\/strong><\/h3>\n<p>Si tratta in primo luogo di diritti di registrazione proporzionali al prezzo di acquisto, percepiti presso l&#8217;acquirente al momento dell&#8217;operazione o in vista dell&#8217;iscrizione del trasferimento della propriet\u00e0 nel registro fondiario.<\/p>\n<h3><strong>Il possesso di beni immobili<\/strong><\/h3>\n<p>Si tratta poi di un regime particolare che porta, per i proprietari che risiedono nel loro immobile, all&#8217;imposizione del valore detto locativo a titolo di provento, importo da cui \u00e8 comunque possibile dedurre gli interessi annui relativi a prestiti ipotecari oltre che le spese di manutenzione annuali (il meccanismo \u00e8 identico al livello di imposta federale diretta sul reddito); ci\u00f2 si accompagna all&#8217;imposizione del valore fiscale dell&#8217;immobile (corrispondente, grosso modo, all&#8217;80% del valore commerciale) a titolo di patrimonio con, anche in questo caso, la deduzione dell&#8217;importo dei debiti ipotecari. A tutto ci\u00f2 si aggiunge, pressoch\u00e9 ovunque, un&#8217;imposta fondiaria cantonale o comunale annua.<\/p>\n<h3><strong>Il trasferimento di beni immobili (regime del plusvalore)<\/strong><\/h3>\n<p>Merita in ultimo una citazione l&#8217;imposta sulle plusvalenze immobiliari, ossia un&#8217;imposta speciale che in linea di principio viene posta a carico del venditore sulla somma che corrisponde alla differenza tra i proventi della vendita e il prezzo di acquisizione maggiorato delle spese. In generale l&#8217;imposta sul plusvalore immobiliare decresce in funzione degli anni in cui la propriet\u00e0 \u00e8 stata posseduta. In Svizzera, questa imposta \u00e8 assai particolare, giacch\u00e9 non esistono pi\u00f9 imposte sulle plusvalenze da capitale (ad esempio realizzate nel quadro di operazioni in borsa).<\/p>\n<p>Berna\/St-Aubin, 05\/04\/2011<\/p>\n<\/div>\n<\/div>\n<div><\/div>\n<div class=\"clearboth\"><\/div>\n<div id=\"aftercontent\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sn2k16_copyright\" class=\"site_center dopadding\">\n<div class=\"custom\"><\/div>\n<\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2o0v39-10201a0b79540da5b99e31f363a9651e\">\n.flex_column.av-2o0v39-10201a0b79540da5b99e31f363a9651e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 20px 0px 20px;\n}\n<\/style>\n<div  class='flex_column av-2o0v39-10201a0b79540da5b99e31f363a9651e av_one_fourth  avia-builder-el-6  el_after_av_three_fourth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqirvd-eb76cf82d820e422b0032301477a396a\">\n#top .av-special-heading.av-kopqirvd-eb76cf82d820e422b0032301477a396a{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqirvd-eb76cf82d820e422b0032301477a396a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqirvd-eb76cf82d820e422b0032301477a396a .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqirvd-eb76cf82d820e422b0032301477a396a av-special-heading-h1 blockquote modern-quote  avia-builder-el-7  el_before_av_iconlist  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Consultare<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpcq153a-cfe15f40537b30dde1dc437c0123b82b\">\n#top 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