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Transcription tax on transfers of ownership of people with reduced or impaired transported motor capacities

The request for exemption must be addressed exclusively to the territorially competent PRA

31 luglio 2020

DEFINITION
 
Persons with reduced or impaired permanent motor capacities, transported even in the absence of a particularly serious situation as provided for by article 3, paragraph 3, of law 104 of 1992, with an obligation of adaptation.
 
The "reduced or impeded permanent motor capacities" can be deduced if the ascertained invalidity in itself involves the impossibility or difficulty of walking for pathologies that exclude or limit the use of the lower limbs.
 
If the person with disability is a minor and minutes results "with reduced or impeded permanent motor capacities", the compulsory adaptation of the vehicle can be ignored, considering that it is not possible to establish the need a priori.
 
However, the minor must be recognized as a person with a serious handicap (article 3, paragraph 3, Law 104/1992) and the minutes must indicate that it is a person with reduced or impeded permanent motor capacities based on art. 8 of the law n. 449 of 1997.
 
 
WHAT
 
The vehicle must be adapted with at least one of the following devices:
mechanical / electric / hydraulic lifting platform;
mechanical / electric / hydraulic retractable slide;
mechanical / electric / hydraulic lifting arm;
mechanical / electric / hydraulic hoist;
sliding / swivel seat to facilitate the installation of the disabled person in the passenger compartment;
wheelchair anchoring system with attached disabled restraint system (safety belts);
sliding door;
other adaptations not listed, provided that the fittings are characterized by a permanent connection to the vehicle, and such as to involve its effective adaptation. Therefore, the preparation of simple accessories with an "optional" function, i.e. the application of devices already provided for in the vehicle homologation, which can be mounted as an alternative and at the simple request of the buyer, does not give rise to "adaptation".
 
The following new or used vehicles are exempt from the payment of transcription taxes on transfers of ownership:
motor vehicles, 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 overcoming 150 kW if with an electric motor (Law 19 December 2019 n. 157 art. 53 bis);
Article 8 of Law 449/97, where this concession is provided, does not refer to any time limit, therefore it can be used several times in 4 years, but is recognized for only one vehicle. Exemption for a second vehicle can only be obtained if the first is sold or canceled by the Public Automobile Register (PRA).
 
 
HOW
 
The request for exemption must be addressed exclusively to the territorially competent PRA. In general dealers or car agencies deal with it.
If the person with disability is fiscally dependent on a family member (that is, he / she has an annual income of no more than 2,840.51 euros or 4,000 euros, from 1st January 2019, for children aged 24 or less), the same family member of the person with disability, he / she can benefit of the exemption. We remind that pensions, allowances and indemnities paid to disabled civilians do not "make income" for Irpef purposes (art. 12 and comm. 2 art. 13-bis of D.P.R. 22/12/1986 n. 917).
 
 
DOCUMENTATION
 
copy of the registration certificate resulting the adjustments for transport;
copy of the certification certifying the permanent invalidity or handicap of a motor nature issued by public commissions appointed for the purpose of recognizing the invalidity;
if the family member buys the vehicle, document certifying that the person with disability is fiscally dependent, with a photocopy of the last tax return or self-certification.
 
When "reduced or impeded permanent motor capacities" is not indicated in the certificate of invalidity or handicap, there is the possibility of producing an additional certification attesting it as stated in the Ministerial Circular of 15 July 1998, n. 186 / E.
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 civil invalidity, handicap, blindness, deafness, disability of the medical commissions must also report the existence of the health requirements necessary to be able to request the tax concessions relating to vehicles.
 
 
Normative references:
 
"Tax breaks for people with disability" 2019 (the new guide updated in October 2019 has been published on the Inland Agency website);
Ruling Revenue 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 undeferrables needs);
Inland Agency Circular of 24 April 2015 n. 17 / E; (point 4.8)
Inland Agency Circular of 21 May 2014 n. 11 / E; (points 7.5 and 7.6)
Inland Agency Resolution of 20 June 2012 n. 66 / E; (leasing contract)
Inland Agency Circular 1 June 2012 n. 19 / E; (point 3.2 Exportation 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 Resolution May 28, 2009 n. 136 / E; (sale of the car after the death of the person with a disability)
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 facilities 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 disability fiscally dependent)
Inland Agency Resolution 8 August 2005 n. 117 / E; (VAT also facilitated for accessories sold together with the vehicle)
Inland Agency Resolution of September 17, 2002 n 306 / E; (Tax breaks for the repair costs of vehicles used to transport people with disability)
Inland Agency Resolution 4 June 2002 n. 169 / E; (holder of two cars with two disabled people fiscally dependent)
Inland Agency Circular 14 June 2001 n. 55; (point 1.2.2 time limits)
Circular of the Ministry of Finance of 11 May 2001 no. 46; (further clarifications regarding facilities for the disabled)
Circular of the Ministry of Finance dated 1 January 2001 n 1; (point 2.3.5 further clarifications)
Circular of the Ministry of Finance of November 16, 2000 n 207; (2.1.10 Discounts for the disabled)
Circular of the Ministry of Finance 12 April 2000 n. 74; (Further clarifications regarding VAT concessions)
Ministry of Finance Circular no. 197 / E of 31 July 1998; (VAT Adapted vehicles)
Ministry of Finance Circular of July 15, 1998 n. 186 / E; (car taxes)
Ministry of Finance Circular of 25 February 1998 n. 59 / E; (car taxes)
Ministry of Finance Circular of January 27, 1998 n. 30 / E; (car taxes)
Law of December 27, 1997 n 449; (art.8)
Law of 9 April 1986 n 97; (reduced rate of invalid-adapted vehicles)
Presidential Decree No. 633 of 26 October 1972. (table A part II points 31 and 33).


 
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di Antonio De Honestis

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