In Protesi e Ausili

Income tax of 19% people with intellectual and / or relational disability

The Irpef deduction for the purchase of new or used means of locomotion belongs to the person with disability with accompanying allowance or to anyone dependent to him for tax purposes.

24 settembre 2020

Persons with intellectual and / or relational disability, recognized as civil invalid holders of accompanying allowances and who are in possession of the serious handicap situation (art.3, com.3, law n.104 / 92), therefore people are excluded with intellectual and / or relational disability, holders of frequency allowances.
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 the same family member who supported the expense in the interest of the person with disability. 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 benefit 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. 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 transports can be used.
Without limits of displacement and electric power.

It can be invoked 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 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.
In the limit may also be included 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.

The following documentation must be available at the time of the tax return:
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 minutes of assessment of the handicap issued by the medical commission at the ASL, which shows 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;
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 concessions relating to vehicles.
The state of serious handicap can be certified (instead of 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 the same.
Instead, the certification that generically certifies that the person is invalid cannot be considered suitable. For example, a certificate containing the following attestation "... with total and permanent working inability and with the need for continuous assistance, being unable to fulfill the normal daily acts of life" cannot be considered valid. 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.
Regarding people with Down syndrome, taking into account the prevision contained in art. 94, paragraph 3, of the law of 27 December 2002, n. 289, it is thought that if the general practitioner attests it, this certification is also valid for the purposes of the recognition of the tax breaks provided for by art. 30, paragraph 7, of the law 23 December 2000, n. 388.
Stay still 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.

di Antonio De Honestis


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