Special AVS contribution not deductible from ordinary income taxGénéré par IA

RAVS art. 23bis; special AVS contribution on a capital gain and deductibility in ordinary cantonal income tax: a contribution levied under the special AVS regime on a capital gain realized in an earlier period is not deductible from the taxpayer’s later ordinary cantonal income tax on income. The temporal and substantive separation between the special contribution and the ordinary tax assessment precludes a deduction merely because the contribution was actually paid. The decisive point is the allocation of the contribution to the special income item, not its subsequent economic burden in the ordinary tax period.