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4% VAT for people with intellectual and / or relational disability

People with intellectual and / or relational disability, recognized disabled civilians with serious illness and holders of accompanying allowances. Persons with intellectual and / or relational disability who are entitled to attendance allowances are excluded

28 agosto 2020

DEFINITION
 
Persons with intellectual and / or relational disability, recognized disabled civilians, holders of accompanying allowances and who are in possession of the serious handicap situation (art.3, com.3, law n.104 / 92), people with intellectual and / or relational disability, holders of attendance allowances therefore are excluded.
 
WHAT
 
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. In these cases the concessions are granted without the obligation to adapt the vehicle.
 
HOW
 
Who buys a vehicle must deliver to the seller:
copy of the certification attesting the civil invalidity issued by the Commission for the assessment; the certification must show the ownership of the accompanying allowance;
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, com.3, law n.104 / 92) deriving from intellectual disability and / or relational;
substitute declaration of notarial act (self-certification) certifying that in the previous 4 years there has not been benefit from the application of preferential VAT or the theft denunciation of the vehicle and the registration of the "loss of possession" made by the PRA;
in case that a family member purchases the vehicle, a copy of a document certifying that the person with disability is fiscally dependent on him (last tax return) or self-certification.
 
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 concessions relating to vehicles.
 
The state of serious handicap can be certified (instead by the ASL medical commission) also by a certificate issued by the public medical commission responsible for ascertaining the state of invalidity, provided that it explicitly highlights the seriousness of the pathology and the nature intellectual and / or relational of itself.
 
Instead, the certification that generically certifies that the person is disabled cannot be considered suitable. For example, a certificate containing the following certificate "cannot be considered valid" ... with total and permanent incapacity for work and with the need for continuous assistance, being unable to carry out the normal daily acts of life ". In this case, in fact, even if issued by a public medical commission, the certification does not allow to find the presence of the specific disability required by the tax legislation.
 
About people with Down syndrome, taking into account the provision contained in art. 94, paragraph 3, of the law of 27 December 2002, n. 289, it is deemed that if the general practitioner certifies it, this certification is also valid for the purposes of recognizing the tax breaks provided for by art. 30, paragraph 7, of the law 23 December 2000, n. 388.
 
Without prejudice that, in order to benefit from the aforementioned tax breaks, people with Down syndrome, like other people with intellectual and / or relational disability, must also be recognized in possession of the requirements for obtaining the accompanying allowance.
 
 
HEADER
 
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. In case that the disabled person is interdict, the act must be done through the guardian or curator.
 
 
NORMATIVE REQUIREMENTS
 
"Tax breaks for people with disability" 2019 (the new guide updated in October 2019 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 of 21 May 2014 n. 11 / E; (point 7.5 vehicle theft)
 
Inland Agency Resolution June 20, 2012 n. 66 / E; (leasing contract)
 
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 persons abroad)
 
Inland Agency Circular 23 April 2010 n. 21 / E; (point 5.1 Medical
certification required from subjects suffering from mental handicap; point 5.3 Medical certification required from subjects suffering from Down syndrome; point 5.4 Recognition of the accompanying allowance)
 
Inland Agency Resolution May 28, 2009 n. 136 / E; (sale of the car after the death of the 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 disabilityfiscally dependent)
 
Inland Agency Resolution 8 August 2005 n. 117 / E; (VAT also facilitated for accessories sold together with the vehicle)
 
Law 27 December 2002 n. 289; (art. 94 paragraph 3)
 
Inland Agency Resolution 17 September 2002 n. 306 / E; (Tax breaks for the repair costs of vehicles used for the transport of disabled people)
 
Inland Agency Circular 18 June 2001 n. 58; (point 4.1 concessions without adaptations)
 
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 3 January 2001 n. 1; (point 2.3.5 further clarifications)
 
Law 23 December 2000 n. 388; (art.30 paragraph 7)
 
Law 21 November 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)
 
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 vehicles of people with disability)
 
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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