In Protesi e Ausili

Irpef of 19% people transported with reduced or impaired motor skills

The Irpef deduction for the purchase of new or used means of locomotion and adaptations to transport belongs to the person with disability or to those who have it fiscally dependent.

7 agosto 2020

Persons with reduced or impaired permanent motor skills, transported even in the absence of a situation of particular gravity provided for by article 3, paragraph 3, of law 104 of 1992, with an obligation to adapt.
The "reduced or impeded permanent motor skills" can be inferred if the ascertained disability in itself entails the impossibility or difficulty of walking for pathologies that exclude or limit the use of the lower limbs.
If the person with a disability is less and the memorandum shows "with reduced or impeded permanent motor skills", 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 memorandum must indicate that it is a person with reduced or impeded permanent motor skills based on art. 8 of the law n. 449 of 1997.
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 designed 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 entail its effective adaptation. Therefore, the preparation of simple accessories with an "optional" function, or 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 purchaser, does not give rise to "adaptation".
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), 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 disabled 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 only due 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 displacement and electrical power limits.
It can be claimed at the time of the tax return and is equal to 19% of the expenditure incurred for the purchase.
One can take advantage of the entire deduction for the first year, or one can opt for the distribution of the same in 4 annual installments of the same amount. The maximum expense on which to calculate the deduction is 18,075.99 euros (art.15 paragraph 1 letter c of the Decree of the President of the Republic 22 December 1986, no. 917 - Approval of the consolidated text of income tax) and for a single vehicle.
The limit may also include subsequent extraordinary maintenance costs, therefore the costs incurred 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.

The following documentation must be available at the time of the tax return:
copy of the certification attesting to the invalidity or handicap of a motor nature issued by public commissions delegated to these assessments;
copy of the registration certificate, showing that the vehicle is adapted according to the physical / motor impairment;
copy of the vehicle invoice and of the transport adaptation.
With regard to certifications, art. 4 of the Law Decree 9 February 2012 n. 5, introduced major simplifications. In particular, it has been established that the memorandums 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.
"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 indifferent needs);
Inland Agency 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 affixing the conformity visa);
Inland Agency Circular of 21 May 2014 n. 11 / E; (points 7.5 and 7.6)
Inland Agency Resolution June 20, 2012 n. 66 / E; (leasing contract)
Inland Agency 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 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 persons abroad)
Inland Agency Resolution May 28, 2009 n. 136 / E; (sale of the car after the death of the disabled person)
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 disability fiscally dependent)
Inland Agency Resolution 8 August 2005 n. 117 / E; (VAT also facilitated for accessories sold together with the vehicle)
Inland Agency Circular of 20 April 2005 n. 15; (points 6.1, 6.2, 6.3, 6.4)
Inland Agency Resolution 17 September 2002 n. 306 / E; (Tax breaks for the repair costs of vehicles used to transport disabled people)
Inland Agency Resolution 9 April 2002 n. 113; (transport adaptation deduction)
Inland Agency 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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