From car tax exemption to 4% VAT, from Irpef deductions for medical expenses and assistance to concessions on local taxes: here are all the measures envisaged for people with disabilities and their family members that save hundreds of euros a year
Law 104 means being able to save hundreds (or even thousands) of euros a year, not only having work permits and protection for workers with disabilities and their families. The tax breaks linked to Law 104 are many, but they must be known to translate into economic support: from car tax exemption to reduced VAT, from Irpef deductions to deductions for personal assistance, up to some concessions on local taxes.
Law 104: what tax breaks are foreseen
The tax breaks provided for people with disabilities vary based on the type of disability recognized, the requirements established by law and, in some cases, they can also be requested by family members who are fiscally dependent on the person with disability. The measures are mainly divided between tax exemptions, deductions and deductions. In some cases the taxpayer may not pay a certain tax, in others he may reduce the taxable income or obtain a direct discount on the IRPEF due.
Medical expenses and assistance: what can be fully deducted
Persons who fall within the scope of Law 104 they can fully deduct general medical expenses from their taxable incomeincluding GP services and the purchase of medicines. They are also entirely specific assistance costs are deductible: nursing and rehabilitation assistance; services provided by qualified operators for direct personal assistance; services provided by professional educators; entertainment and occupational therapy activities and services carried out by care coordination staff.
Irpef deduction of 19%: expenses with and without deductible
There are also numerous expenses that entitle you to Irpef deduction of 19%. These include specialist healthcare costs, such as clinical tests, specialist visits and surgical interventions. In this case the deduction applies after an excess of 129.11 euros. But they also exist expenses deductible at 19% without any deductible: transport of the disabled person by ambulance; transport services carried out by non-profit organizations or bodies that carry out assistance activities; purchase of armchairs for non-ambulant people; devices for the containment of fractures, hernias and spinal defects; artificial limbs for walking and technical and IT aids intended to encourage self-sufficiency and integration.
Architectural barriers: benefits for making the home accessible
There are also tax benefits for interventions that eliminate architectural barriers. For example, the works for the construction of access ramps, the adaptation of lifts for the transport of wheelchairs and the installation of lifting platforms inside homes. But in this case the 19% deduction cannot be cumulated with the benefits provided for building renovations on the same share of expenditure. Any deduction can only be recognized on the part not covered by other bonuses.
VAT reduced to 4% instead of 22%: when it applies
Who is entitled to Law 104 can take advantage of the reduced VAT rate of 4% (instead of 22%) to purchase the means necessary for accompanying, walking and lifting people with disabilities. The same tax reduction is foreseen for many technical and IT tools that improve personal autonomy and communication. The reduced VAT means direct savings at the time of purchase.
Personal assistance: deductions and deductions for carers and collaborators
Then there is the assistance chapter. In this case the deduction from income of contributions paid for those employed in domestic services and personal or family assistance up to a maximum of 1,549.37 euros. Furthermore, an Irpef deduction of 19% is recognized on expenses for personal assistance workers, calculated on a maximum amount of 2,100 euros, provided that the taxpayer’s total income does not exceed 40 thousand euros per year.
Cars and Law 104: tax, VAT and Irpef reduced
For those who meet the requirements established by Law 104 it is possible to obtain exemption from car tax and registration tax for the transfer of ownership. Still speaking of cars, there is the Irpef deduction of 19% on the purchase cost of the vehicle, calculated on a maximum expense of 18,075.99 euros. And also in this case the reduced VAT of 4% is applied on new or used cars with a displacement of up to 2,000 cc for petrol or hybrid engines, up to 2,800 cc for diesel or hybrid engines and with a power not exceeding 150 kW for electric vehicles.
Law 104: Imu and local taxes
One of the most common myths is that Law 104 means automatic exemption fromImu. There is no generalized right not to pay the IMU simply because one is entitled to the benefits of Law 104. However, there may be particular situations governed by national legislation or by municipal regulations that provide specific benefits. The same principle applies to other local taxes. Some Municipalities provide reductions, exemptions or concessions on the Tari and other taxes of local jurisdiction for certain categories of people with disabilities or for families who incur particular welfare expenses. The rules are not uniform and can change from municipality to municipality. For local taxes, everyone must check the provisions of their municipality of residence.
