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Irpef of 19% people with special driving license with reduced or impaired motor skills

Irpef deduction for the purchase of new or used means of locomotion and the adaptations to driving prescribed by the Local Medical Commission is the responsibility of the person with disabilities or who has it fiscally dependent

7 agosto 2020

DEFINITION
 
Holders of special driving license, with reduced or impeded motor skills with the obligation to use special driving devices for vehicles to which the changes have been made. Vehicles adapted to driving also include those equipped with an automatic transmission only, provided that it is prescribed by the Local Medical Commission.
 
 
WHAT
 
Irpef deduction for the purchase of new or used means of locomotion and the adaptations to driving prescribed by the Local Medical Commission (even the automatic transmission only), is up to the person with disabilities or to those who have it fiscally dependent.
If the person with disabilities 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), he / she can benefit of the deduction the same family member who incurred the expense in the interest of the person with disability. We remind you that pensions, checks and allowances paid to invalid civilians do not "make income" for Irpef purposes (art. 12 and comm. 2 art. 13-bis of Presidential Decree 22/12/1986 n. 917).
 
It is up only every 4 years, unless canceled (destroyed, scrapped) from the Public Automobile Register. In case of theft and if the vehicle is not found, it will be possible to take advantage of the discount again, but by subtracting the relative insurance refund from the expense of € 18,075.99. Passenger cars, motor vehicles for mixed transport, motor vehicles for specific transport and motorhomes with petrol, diesel, hybrid and electric engines, three-wheel motorcars, motor vehicles for mixed transport or for specific transport, motorhomes can use them.
 
Without engine capacity and electric power limits.
 
 
HOW
 
It can be asserted at the time of the tax return and is equal to 19% of the expense supported for the purchase.
One can take advantage of the entire deduction for the first year, or one can opt for the division of the same into 4 equal annual instalments. The maximum expense on which to calculate the deduction is € 18,075.99 (art.15 paragraph 1 letter c of the Decree of the President of the Republic December 22, 1986, n.917 - Approval of the consolidated text of income tax) and for a vehicle only.
The limit may also include subsequent extraordinary maintenance costs, therefore the costs supported for interventions due to normal wear and tear of the vehicle are excluded, as well as operating costs such as, for example, the tax of possession, the insurance premium, fuel and lubricant.
 
 
DOCUMENTATION
 
The following documentation must be available at the time of the tax return:
copy of the certificate of handicap or disability issued by a public commission appointed to ascertain these conditions. It must explicitly indicate the motor nature of the disability;
copy of the special license showing the compulsory use of adapted driving commands;
copy of the registration certificate, showing that the vehicle has the devices prescribed as a condition for driving vehicles;
copy of the vehicle invoice and the driving adaptation.
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 reports 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 REQUIREMENTS
 
"Tax benefits for people with disabilities" 2019 (the new guide updated in October 2019 has been published on the Inland Revenue website);
 
Ruling Inland Revenue of 20 December 2019 n. 533 (Ruling article 11, paragraph 1, letter a), law 27 July 2000, n. 212 - tax benefits 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 indifferent needs);
 
Inland Revenue Circular 31 May 2019 n. 13 / E (Guide to the tax return of individuals relating to the 2018 tax year: expenses entitling to deductions from income, tax deductions, tax credits and other elements relevant for completing the tax return and for affix the conformity visa);
 
Inland Revenue Circular 24 April 2015 n. 17 / E; (point 4.8)
 
Inland Revenue Circular of 21 May 2014 n. 11 / E; (point 7.5)
 
Inland Revenue Resolution June 20, 2012 n. 66 / E; (leasing contract)
 
Inland Revenue Circular 1 June 2012 n. 19 / E; (point 3.1 residual income tax for death, point 3.2 Export of vehicles abroad)

Law Decree 9 February 2012 n. 5; (conv. in Law 4 April 2012 n. 35, in particular art. 4 paragraphs 1 and 2 Simplifications regarding documentation for people with disabilities)
 
Inland Revenue Circular 13 May 2011 n. 20 / E; (point 4.3 Purchase of cars by disabled people abroad)
 
Inland Revenue Resolution May 28, 2009 n. 136 / E; (sale of car after the death of the disabled person)
 
Law Decree 9 February 2012 n. 5; (conv. in Law 4 April 2012 n. 35, in particular art. 4 paragraphs 1 and 2 Simplifications regarding documentation for people with disabilities)
 
Inland Revenue Circular 13 May 2011 n. 20 / E; (point 4.3 Purchase of cars by disabled people abroad)
 
Inland Revenue Resolution May 28, 2009 n. 136 / E; (sale of car after the death of the disabled person)
 
Inland Revenue 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 disabilities; paragraph 37 sale of the vehicle before two years of purchase)
 
Inland Revenue Resolution May 16, 2006 n. 66; (concessions for 2 vehicles for 2 children with disabilities fiscally dependent)
 
Inland Revenue Resolution 8 August 2005 n. 117 / E; (VAT also facilitated for accessories sold together with the vehicle)
 
Inland Revenue Circular of 20 April 2005 n. 15; (points 6.1, 6.2, 6.3, 6.4)
 
Inland Revenue Resolution 17 September 2002 n. 306 / E; (Tax benefits for the repair costs of vehicles used to transport disabled people)
 
Inland Revenue Resolution 9 April 2002 n. 113; (transport adaptation deduction)
 
Inland Revenue Circular 14 June 2001 n. 55; (point 1.2.2 time limits)
 
Circular of the Ministry of Finance 11 May 2001 n. 46; (further clarifications regarding facilities for the disabled)
 
Circular of the Ministry of Finance January 26, 2001 n. 7; (point 8.1 detr. Caravan)
 
Circular of the Ministry of Finance 3 January 2001 n. 1; (point 2.3.5 further clarifications)
 
Law 21 November 2000 n. 342; (art.50)
 
Circular of the Ministry of Finance 16 November 2000 n. 207; (2.1.10 Discounts for the disabled)
 
Circular of the Ministry of Finance 12 April 2000 n. 74; (Further clarifications regarding car concessions)
 
Circular of the Ministry of Finance of 31 July 1998 n. 197 / E; (Adapted vehicles)
 
Law 27 December 1997 n. 449; (art. 8);
 
Decree of the President of the Republic 22 December 1986 n. 917; (Approval of the consolidated text of income tax)
 
Law 9 April 1986 n. 97; (reduced rate of disabled-adapted vehicles)
 
Decree of the President of the Republic 26 October 1972 n. 633 (table A part II points 31 and 33).

di Antonio De Honestis

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