Law 104 and car tax, when disabled people and family members are entitled to exemption

Law 104 car tax exemption, when is the concession due and what are the specific requirements to request it? This is certainly one of the most attractive benefits, given that the car tax is one of the most hated taxes, and also one of the best known ones that can benefit not only from the disabled person with Law 104, but also from the family member who has it for tax purposes.
load.
Precisely for this reason we will analyze the requirements necessary to enjoy this exemption for which the first point must be the recognition of Law 104.
Law 104 is the starting point, but to analyze the requirements required for the exemption from paying the tax must go through what is indicated by the Revenue Agency.
The guide to benefits aimed at taxpayers with disabilities explains in detail when Law 104 does not pay car tax.
The exemption is not only available to disabled people pursuant to article 3, paragraph 3 (serious disability) but also in other cases that we will analyze below in which Law 104 has not been recognized.
Below we analyze all the rules provided, the necessary documents and the instructions for requesting the benefit.
Law 104 and car tax: when the exemption is due to disabled people and family members.
The first necessary step to understand if you are entitled to benefit from the exemption from paying the tax is to check the 104 report issued by the medical commission called to ascertain your degree of disability.
The exemption from paying the tax applies to disabled people who fall under the following conditions: blind and deaf; psychic or mental handicap with recognition of the accompanying allowance; disabled people with serious limitations in walking ability or those suffering from multiple amputations, disabled people with reduced or impaired motor skills.
In any case, as mentioned above, it will be sufficient to check what is reported in the medical report.
You will be able to benefit from the exemption from paying the stamp duty if it contains the following wording: "the interested party meets the requirements of those of the art.
4 DL 9 February 2012 n.
5”.
The disability requirement is not enough.
Also regarding the type of vehicle owned it is necessary to make some clarifications and, then, it is good to specify when the exemption from car tax under law 104 is for the relative of the disabled person.
Car tax and law 104: for which cars you are entitled to the exemption.
The exemption from paying the tax applies, like all the other concessions in the car sector provided for by law 104, to the following vehicles: cars Vehicles intended for the transport of people , having a maximum of nine seats, including that of the driver motor vehicles for mixed transport Vehicles with a total weight when fully loaded not exceeding 3.5 tonnes (or 4.5 tonnes, if electric or battery-powered), intended for the transport of things or people and capable of containing a maximum of nine seats, including that of the driver specific motor vehicles Vehicles intended for the transport of certain things or people for transport in particular conditions, characterized by being permanently equipped with special equipment relating to this purpose motorhomes Vehicles having a special bodywork and permanently equipped to be used for the transport and accommodation of a maximum of 7 people, including the driver.
Motorized carriages.
Three-wheeled vehicles intended for the transport of people, capable of containing a maximum of 4 seats, including that of the driver, and equipped with suitable bodywork motor vehicles for mixed transport Three-wheeled vehicles intended for the transport of people and things, capable of containing a maximum of four seats, including that of the driver motor vehicles for specific transports Three-wheeled vehicles intended for the transport of certain things or people in particular conditions and characterized by being permanently equipped with special equipment relating to this purpose.
The car tax is not paid exclusively if the vehicle owned falls within the following engine capacity limits: 2,000 cubic centimeters for cars with a petrol engine; 2,800 cubic centimeters for diesel ones.
If the disabled person owns multiple vehicles, the exemption applies only to one of them: he himself, when submitting the application and the required documents, will indicate the license plate of the chosen car.
Law 104: when the exemption from car tax extends to the disabled person's family members.
In specific cases the car tax exemption also extends to the disabled person's family members.
The law provides that instead of the person with a disability, the family member can benefit from the exemption from paying the tax if the disabled person is dependent on them for tax purposes.
We remind you that to be considered "fiscally dependent", the disabled person must have a total annual income not exceeding 2,840.51 euros, a limit which, starting from 2019, has risen to 4,000 euros, but exclusively for children up to 24 years of age.
Once this income limit has been exceeded, the benefits are available only to the disabled person: to be able to benefit from them, it is therefore necessary that the spending documents are made out to him and not to his family member.
Car tax: application for exemption from law 104.
How to do it and what documents are needed The application to benefit from the exemption from paying the car tax must be submitted only for the first year to the Regional Tax Office, the Revenue Agency or the ACI.
The person who has been granted the benefits of law 104 or who has a disability among those falling within the subsidized perimeter must present the required documents, which we will list below, to the competent office (or send by registered mail with return receipt) within 90 days.
days from the expiry of the deadline within which the car tax payment should be made.
Once recognized, the exemption is also valid for subsequent years, without the interested party re-submitting the application and sending the documentation again.
To obtain exemption from payment, therefore, the following documents will need to be presented: Certification attesting to the condition of disability: for the blind and deaf, a certificate is required, issued by a public medical commission, which certifies their condition; for the psychically or mentally disabled person, the following is required: the handicap assessment report, issued by the ASL medical commission (or by the integrated ASL INPS commission), which shows that the subject is in a situation of serious handicap (art.
3, paragraph 3, of law no.
104 of 1992), deriving from mental disability; the certificate of attribution of the accompanying allowance (law no.
18/1980 and law no.
508/1988), issued by the Commission responsible for this purpose (Commission for the assessment of civil invalidity pursuant to law no.
295/1990 ) for disabled people with serious limitations in walking ability, or multiple amputees, the handicap assessment report is required, issued by the ASL medical commission (or by the integrated ASL-INPS commission), which shows that the subject is in situation of serious handicap (art.
3, paragraph 3, of law no.
104 of 1992), resulting from pathologies (including multiple amputations) which lead to a permanent limitation of walking; Photocopy of the latest tax return, or self-certification: if the vehicle is registered in the name of the disabled person's family member, the tax return must show that he or she is fiscally dependent on the owner of the car.
For further details we recommend consulting the Revenue Agency guide with all the benefits of law 104.