Legge 104

Law 104, tax breaks for disabled people: the necessary documents

Law 104 provides for various tax breaks for disabled people, such as deductions, reduced VAT, exemption from the payment of certain taxes.
In this article we focus on deductions and reduced VAT for those who purchase furniture and appliances and on what documents are necessary to benefit from the benefit thanks to the clarifications provided by the Revenue Agency.
In many cases, in fact, disabled people entitled to Law 104 need to adapt their home to their needs based on the pathology they are suffering from.
And precisely to one of these disabled people, holder of Law 104 with seriousness, severely limited in walking autonomy, with the need to adapt the property to his health conditions, the Revenue Agency provides a response to question number 422 of the 23 October 2019.
The owner of Law 104, in fact, asks the Agency if he is entitled to the 4% reduced VAT and the 19% IRPEF deductions on the purchase of furniture and appliances aimed at making him self-sufficient at least in his own home, attaching the ASL documents certifying your disability pursuant to Law 104.
Being able to benefit from the tax breaks provided for by Law 104, in fact, is not always easy since in most cases merchants do not accept only the documentation held by the disabled person .
And even the disabled person who presents the request declares that he has always encountered these same difficulties.
The Revenue Agency has clarified that the disabled person is entitled to VAT relief at 4% and IRPEF deductions at 19% when he presents a certification based on a technical evaluation that demonstrates the connection between the pathology and improvements made possible by the objects to buy.
Let's see what it is and how you can obtain this certification.
Law 104, tax breaks for disabled people: the documents necessary for VAT at 4% The Revenue Agency provides order and clarity on the documents necessary for disabled people in order to obtain the tax breaks due through the response to question number 422 published on the 23rd October 2019.
The applicant, suffering from a serious limitation of walking autonomy, despite being in possession of the ASL documents certifying his disability pursuant to law 104, encounters continuous difficulties in purchasing furniture and appliances that would facilitate its self-sufficiency.
Specifically, the applicant complains that, despite having a serious handicap assessment report pursuant to Law 104 and being in possession of certificates from ASL specialist doctors, which specify the need for assistance through IT, electronic devices and household appliances , the sales points never apply the tax breaks due.
The applicant believes that he/she possesses all the requirements and suitable documentation to proceed with the purchase with the 4% reduced VAT rate and to take advantage of the 19% deduction in the tax return.
Regarding the possibility of purchasing goods with the reduced VAT rate of 4%, the Revenue Agency referred to the current legislation (the legislative decree of 29 May 1989, no.
202), for which: "All aids and prostheses relating to permanent functional impairments are subject to the value added tax rate of 4%.” By virtue of Law 104, the 4% reduced VAT also applies "to technical and IT aids aimed at facilitating the self-sufficiency and integration of disabled people".
The documents that the disabled person must produce in order to benefit from the reduced VAT rate of 4% are: the certificate attesting to permanent functional disability issued by the competent ASL; the specific authorization prescription issued by the competent ASL specialist doctor which shows the functional connection between the certified disability and the subsidy in question.
Law 104, tax breaks for disabled people: the documents necessary for IRPEF deductions To obtain IRPEF deductions at 19% , the disabled person must produce the following documents: the certification attesting to physical, mental or sensorial impairment, stabilized or progressive, issued by the Commission or by public medical commissions appointed for the purposes of recognizing civil, work or war disability; the certification from the attending physician attesting that the benefit is used to facilitate self-sufficiency and the possibility of integration of the disabled person.
These certificates must certify, following a technical evaluation, that there is a functional connection between the diagnosed pathology and the improving effects that the subsidies you intend to purchase can bring.
Law 104, tax breaks for disabled people: which subsidies can be purchased The Revenue Agency has referred to current legislation to better specify what is meant by technical subsidy.
The decree of the Minister of Finance of 14 March 1998 specifies that: "Technical and IT aids are considered […] equipment and devices based on mechanical, electronic or IT technologies, specially manufactured or commonly available, designed to assist rehabilitation , or to facilitate interpersonal communication, written or graphic processing, control of the environment and access to information and culture in those subjects for whom these functions are prevented or limited by impairments of a motor, visual, auditory or of language." Therefore the so-called "environmental control" occurs through the installation of tools based on mechanical, electronic or IT technologies thanks to which the disabled person can overcome the impediments resulting from his or her handicap.
This category includes tools such as: medical devices that facilitate the accompaniment, walking, locomotion and lifting of disabled people; the purchase or rental of armchairs and wheelchairs for disabled and non-ambulatory disabled people; the purchase of devices for the containment of fractures, hernias and for the correction of spinal defects; the purchase of artificial limbs for walking; the purchase of the lifting platform to be installed on a vehicle eligible for the deduction without adaptation constraints as it is intended for the transport of people with serious disabilities; the purchase of fax, modem, computer, speakerphone, touch screen, expanded keyboard; the costs of subscription to the rapid telephone assistance service; the purchase of kitchens, limited to the components equipped with devices based on mechanical, electronic or IT technologies, designed to facilitate the control of the environment by disabled persons, specifically described on the invoice with the indication of said characteristics.

Author: A.W.M.

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