In Protesi e Ausili

4% VAT people with severe walking difficulties or multiple amputees

The facilitation in question is not for people who, although recognized as severe disabled according to law 104/92, do not also have serious permanent walking problems

17 luglio 2020

These are people, recognized pursuant to art. 3, paragraph 3, of law 104/92, with pathologies that entail a serious and permanent limitation to the ability to walk which can also derive from clinical situations not directly connected to the lower limbs, which limit, however, walking.
By multi-amputation is meant the lack of parts of different limbs, for example, the amputation of the hand and forearm of the same arm does not constitute a multi-amputation, while the lack of a foot and a hand does.
Even those who, due to congenital malformations, are free from the birth of limbs or parts of them, fall into this category.
The facility in question does not apply to people who, although recognized as severe disabled according to the aforementioned law, do not also have serious permanent walking problems.
A 4% VAT rate is applied for the purchase or leasing of vehicles:
new or used (cars, motor vehicles for mixed transport, motor vehicles for specific transport, three-wheel motorcars, motor vehicles for mixed transport or for specific transport. Not motorhomes);
displacement limitations: 2,000 cubic centimeters if with a petrol or hybrid engine, 2,800 cubic centimeters if with a diesel or hybrid engine and a power not exceeding 150 kW if with an electric motor (Law 19 December 2019 n. 157 art. 53 bis);
for a single vehicle in the course of 4 years (unless the first benefited vehicle is canceled by the PRA).
In case of theft of the vehicle purchased with tax breaks, it is possible to benefit from 4% VAT for the purchase of a new vehicle even before the expiry of the four years.
Adaptation of the car is not required, but this does not mean that the person with a disability can still provide it if he or she can drive, with the appropriate adaptations prescribed by the specific Local Medical Commission, or access the vehicle more comfortably as a passenger.
The facilitated VAT must also be applied to the services rendered by workshops for the possible adaptation of the vehicle, also used, and to the sales of tools and accessories mounted on the vehicles.

Who buys a vehicle must deliver to the seller:
copy of the report of assessment of the handicap, issued by the Medical Commission at the ASL, showing that the person is in a situation of serious handicap (art.3, paragraph 3, of law no.104 of 1992), deriving from pathologies (including multiple amputations) that result in a permanent limitation of walking;
substitutive declaration of notarial act (self-certification) certifying that in the previous four-year period, the application of facilitated VAT or the theft report of the vehicle and the registration of the "loss of possession" made by the PRA did not benefit if the family member buys the vehicle, document certifying that the disabled person is fiscally dependent (photocopy of the last tax return or self-certification).
The state of severe handicap can also be documented by means of a certificate of disability issued by a public medical commission, specifically certifying "the impossibility to walk independently or without the help of a companion". However, it is necessary that the disability certificate also explicitly refers to the severity of the pathology.
About the certifications, art. 4 of the Law Decree 9 February 2012 n. 5, introduced major simplifications. In particular, it has been established that the minutes of assessment of the invalidity of the medical commissions must also report the existence of the health requirements necessary to be able to request the tax breaks relating to vehicles.
If the person with a disability is the owner of his or her own income, the expense document must be made out to him, if, instead, it is fiscally dependent, the document proving the expense can be indifferently made out to the person with disability or to the family member of whom he is at the expenses. A person is fiscally dependent on a family member when he / she has an annual income of no more than 2,840.51 euros or 4,000 euros, from the first of January 2019, for children up to 24 years of age. Social pensions, allowances (including accompanying ones), pensions and allowances paid to civilian blind, deaf and disabled civilians do not constitute income.

Normative requirements

"Tax breaks for people with disabilities" 2019 (the new guide updated in October 2019 has been published on the Inland Agency website);
Ruling Inland Agency of 20 December 2019 n. 533 (Ruling article 11, paragraph 1, letter a), law 27 July 2000, n. 212 - tax breaks provided for by article 30, paragraph 7, of law no. 388 - documentation with retroactive validity);
Law 19 December 2019 n. 157 art. 53 bis (Conversion into law, with amendments, of Decree-Law 26 October 2019, n.124, containing urgent provisions on tax matters and for undeferrable needs);
Inland Agency Circular of 21 May 2014 n. 11 / E; (point 7.5 vehicle theft)
Inland Agency Resolution of 20 June 2012 n. 66 / E; (Leasing)
Inland Agency Circular 1 June 2012 n. 19 / E; (point 3.2 Export of vehicles abroad)Law Decree 9 February 2012 n. 5 (conv. In Law no. 35 of 4 April 2012, in particular art. 4 paragraphs 1 and 2 Simplifications regarding documentation for people with disability)
Inland Agency Circular 13 May 2011 n. 20 / E; (point 4.1 Recognition of the handicap through the minutes for the assessment of civil invalidity; point 4.3 Purchase of cars by disabled people abroad)
Inland Agency - Circular of April 23, 2010 n. 21 / E; (point 5.2 Certification certifying the impossibility of walking independently or without the help of a companion)
Inland Agency Resolution May 28, 2009 n. 136 / E; (sale of the car after the death of the person with a disability)
Inland Agency - Resolution of 25 January 2007 n. 8; (certification of people with absence of both upper limbs and war victims)
Inland Agency Resolution 17 January 2007 n. 4; (vehicle header)
Law 27 December 2006 n. 296; (art. 1 paragraph 36 motor vehicles used exclusively or mainly for the benefit of people with disability; paragraph 37 sale of the vehicle before two years of purchase)
Inland Agency Resolution May 16, 2006 n. 66; (concessions for 2 vehicles for 2 children with disabilities fiscally dependent)
Inland Agency Resolution 8 August 2005 n. 117 / E; (VAT also facilitated for accessories sold together with the vehicle)
Inland Agency Circular 14 June 2001 n. 55; (point 1.2.2 time limits)
Inland Agency Circular of 11 May 2001 n. 46; (further clarifications regarding facilities for the disabled)
Ministry of Finance Circular 3 January 2001 n. 1; (point 2.3.5 further clarifications)
Law of 23 December 2000 n. 388; (art.30 paragraph 7)
Law of November 21, 2000 n. 342; (art.50 paragraph 1)
Circular of the Ministry of Finance 16 November 2000 n. 207; (2.1.10 Discounts for the disabled)
Ministry of Finance Circular of July 31, 1998 n. 197 / E; (Clarification)
Law of December 27, 1997 n 449; (art.8)
Law of 5 February 1992 n. 104; (art.3 paragraph 3)
Law 9 April 1986 n. 97; (reduced rate of vehicles of people with disability)
Decree of the President of the Republic of 26 October 1972 n. 633 (table A part II points 31 and 33).


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