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Income tax of 19% blind people

The income tax (Irpef) deduction for the purchase of new or used means of locomotion it is up to the person with absolute blindness or with a visual residue not overcoming one tenth in both eyes with possible correction or to those who have it fiscally dependent.

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14 agosto 2020

DEFINITION
 
People with absolute blindness or who have a visual residual of not more than one tenth in both eyes with possible correction. This category has to include blind people indicated in articles 2, 3 and 4 of law no. 138. The aforementioned articles identify exactly the various categories of blind people, providing the definition of total blind, partial blind and severely visually impaired.
 
 
WHAT
 
If the blind person is fiscally dependent on one of his / her family members (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 not older than 24 years), he / she can benefit of the deduction the same family member who sustained the expense in the interest of the blind person. We remind 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 facility again, but by subtracting the relative insurance refund from the expense of € 18,075.99. The vehicle does not need to be adapted for transportation. Cars, mixed vehicles, specific vehicles and motorhomes with petrol, diesel, hybrid and electric engines can benefit from them.
 
Without limits of displacement and electric power.
 
 
HOW
 
It can be invoked at the time of the tax return and is equal to 19% of the expense incurred for the purchase.
One can take advantage of the entire deduction for the first year, or one can opt for the partition of the same into 4 equal annual installments. 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, 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, the fuel and the lubricant.
 
 
DOCUMENTATION
 
The following documentation must be available at the time of the tax return:
copy of the certification (issued by public commissions delegated to these investigations) attesting to the condition;
copy of the vehicle invoice.
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.
 
 
NORMATIVE REFERENCES
 
"Tax breaks for people with disabilities" 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 (Article 11, paragraph 1, letter a), Law of 27 July 2000, no. 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 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; (point 7.5)
 
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 4.3 Purchase of cars by disabled people abroad)
 
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 Circular dated 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 for the transport of disabled people)
 
Circular of the Ministry of Finance 30 July 2001 n. 72; (Further clarifications regarding tax breaks for the purchase of vehicles by blind people)
 
Revenue Agency Circular 14 June 2001 n. 55; (points 1.2.2, 1.2.3 time limits)
 
Circular of the Ministry of Finance 11 May 2001 n. 46; (further clarifications regarding facilities for the disabled)
 
Law 3 April 2001 n. 138; (articles 2, 3, 4)
 
Circular of the Ministry of Finance 26 January 2001 n. 7; (point 8.1 Caravan)
 
Circular of the Ministry of Finance 22 December 2000 n. 238; (point 1.3)
 
Law 21 November 2000 n. 342; (art.50 paragraph 1)
 
Circular of the Ministry of Finance 16 November 2000 n. 207; (point 2.1.10 Discounts for the disabled)
 
Circular of the Ministry of Finance 12 April 2000 n. 74; (clarification of personal income tax deduction)
 
Circular of the Ministry of Finance 29 December 1999 n. 247; (point 1.4)
 
Law 23 December 1999 n. 488; (art.6)
 
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 point 31).

 

di Antonio De Honestis

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