​​​​​​​During the study afternoon organised by the Tax Law Competence Centre, in collaboration with SVIT Ticino, relevant topics concerning real estate taxation will be addressed. First of all, in the field of VAT, two selected topics will be analysed: the possibility of deducting previous tax on construction and renovation costs, highlighting the advantages and disadvantages arising therefrom, as well as the VAT treatment applicable to car parks, with particular reference to concrete cases. The trade in real estate values and recent case law in this regard will then be examined. In this context, the criteria determining this qualification will be reviewed, as well as the difference between trading in real estate values as a main activity, as opposed to such trading as an ancillary or occasional activity. The tax consequences in the event of the exercise or cessation of these forms of activity will then be examined and the most relevant case law in this area will be reviewed, with practical cases being analysed. Next, the concept of alienation of shares in real estate companies and the related taxation will be discussed. In this regard, after defining some theoretical concepts, a practical case will be presented that will highlight the alienation value determinant for real estate gains tax (TUI) purposes. Finally, the taxation of a company engaged in real estate trading will be addressed, with particular reference to the taxation of the profit for the year and the related deduction of the loss for the year in accordance with Art. 134a of the TUI.

Program and speakers
​​​​​​VAT: Selected Insights​​​​​​​
Elisa Antonini
Avvocato, Master of Advanced Studies SUPSI in Tax Law, Studio legale avv. Elisa Antonini, Mezzovico

Insights and case law on real estate trading
Anna Maestrini
Avvocato, Master of Advanced Studies SUPSI in Tax Law, Vicedirettrice della Divisione delle contribuzioni del Cantone Ticino

TUI: alienation of shares in real estate companies
​​​​​Abramo Degiorgi
Capo gruppo periti fiscali presso l’ufficio tassazione delle persone giuridiche, Bellinzona

Taxation of a company dealing in real estate purchases and sales (practical study)​​​​​​​
Abramo Degiorgi
​​​​​​​Capo gruppo periti fiscali presso l’ufficio tassazione delle persone giuridiche, Bellinzona

Tuition fee
CHF 150.-

Registration
https://bit.ly/convegno-12-10-2023
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Registration deadline
Monday 9th October 2023