Tax legislation recognizes numerous tax benefits in favor of disabled people for the purchase and maintenance of vehicles.
The tax breaks granted are:
- Exemption from payment of Provincial Transcription Tax (IPT)
- Exemption from PRA fees
- VAT reduction at 4%
- IRPEF deduction at 19%
- Exemption from paying the Motor Vehicle Tax (car tax)
When are the benefits due?
- REGISTRATION: the vehicle must be registered to the disabled person or to the person on whom the disabled person is fiscally dependent
- NUMBER OF VEHICLES: the concessions on car tax and Provincial Transcription Tax are recognized for one vehicle only. The concessions on VAT and IRPEF can be granted only once every 4 years.
- DISPLACEMENT LIMITS: up to 2000 cc if powered by petrol and up to 2800 cc if powered by diesel
- PATHOLOGIES:
- Reduced or impeded motor skills. In this case, vehicle adaptation is a necessary condition for all benefits
- Severe and permanent limitation to walking and multiple ambulations
- Psychic or mental handicap. In this case, it is provided as an additional requirement for the recognition of the benefits and the right to the accompanying allowance
- Sensory disabilities (deafness and blindness). Any concessions may be provided by the individual provinces in the exercise of their regulatory power
NB: PLEASE NOTE THAT ALL TAX BENEFITS WILL BE FORFEITED, WITH AN OBLIGATION TO RETURN, IN THE EVENT OF A PAYMENT OR FREE TRANSFER OF VEHICLES WITHIN TWO YEARS FOLLOWING PURCHASE
