In Protesi e Ausili

Income tax of 19% people with severe limitation of walking capacity or multiple amputees

The € 18,075.99 threshold applies to vehicle purchase costs only, excluding further costs for any adaptation interventions

24 settembre 2020

Persons recognized pursuant to art. 3, paragraph 3, of law 104/92, with pathologies that entail a serious and permanent limitation to the capacity to walk that can also derive from clinical situations not directly connected to the lower limbs, which limit, however, walking.
By multi-amputation is meant the lack of parts of different limbs, for example, the amputation of the hand and forearm of the same arm does not constitute a multi-amputation, while the lack of a foot and a hand does.
Even those who, due to congenital malformations, are free from the birth of limbs or parts of them, fall into this category.
The facility in question does not apply to people who, although recognized as severe disabled according to the aforementioned law, do not also have serious permanent walking problems. 
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 not older than 24 years), he / she can benefit of the deduction the same family member who incurred the expense in the interest of the person with disabilities. We remind that pensions checks and allowances paid to the 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. 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 benefit of it.
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 one can opt for the fractioning 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 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.
One must provide the following documentation at the time of the tax return:
copy of the certificate attesting to the serious handicap (art. 3, com. 3, law 104/1992) deriving from pathologies (including multiple amputations) which entail a permanent limitation of walking;
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.
The state of serious handicap can also be documented by means of a certificate of invalidity issued by a public medical commission, specifically certifying "the impossibility to walk independently or without the help of a companion". However, it is necessary that the invalidity certificate also explicitly refers to the severity of the pathology.
The € 18,075.99 threshold applies to vehicle purchase costs only, excluding further costs for any adaptation interventions necessary to allow its use by the person with a disability, as vehicle adaptation is not necessary (type lifting platform, etc.). Anyhow one can take advantage of the deduction of 19%, as the assembled equipment is attributable to the category of means necessary for lifting the disabled, contemplated by art. 13-bis, paragraph 1, letter c), of the TUIR (DPR 22/12/86 n. 917).

di Antonio De Honestis


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