Law 104 car tax exemption and car tax breaks, as well as car bonus. The journey through the exemptions and incentives related to law 104 it is in some ways very complex, since the legislation tends to change continuously. In summary, we know that through the provisions contained in Law 104, the Italian State protects people affected by serious or disabling diseases through tax breaks and not. The holders of Law 104 and their family members can benefit from various aids, including exemption from car tax, and more. In order to benefit fromtax exemption, therefore, no longer paying the car tax, it is necessary to meet certain requirements. At the same time, it is good to know that the car bonus. These are concessions, which in a certain sense are not cohesive with each other, but the presence of one does not exclude the benefit of the other. You must know that with Law 104 it is possible to take advantage of the benefits that lead to the exemption from the car tax up to the benefits for the purchase of cars for the disabled. It must be said that not all disabilities obtain the exemption from the tax and the same benefits. If you are interested in the subject dealt with and you have several questions about the exemption of the car tax with Law 104 and the car bonus, great! Immerse yourself in the reading, we will see together what the legislation provides.
Law 104 car tax exemption and car bonus: what are they?
Before going into the article dealing directly with the subject of the car tax exemption with Law 104, let’s try to understand what the car tax is. We know for sure (or almost) that it is one tax detested by the Italian people. But, beyond any reasonable controversy or those who over the years have hoped for an abolition of the tax. Know! The tax is in force and must be honored, subject to the exceptions. The car tax is a regional tax that falls on the owners of cars duly registered in the PRA Public Automobile Register. The payment of the vehicle tax falls annually, the non-circulation of the vehicle does not imply the subtraction of the regularization of the tax.
As for the car bonus, with Law 104 article 3 paragraph 3, it provides for access to tax benefits for the handicapped or a family member (fiscally dependent). The concessions for the purchase of cars for the disabled translate into obtaining the4% discounted VAT and specific deductions. However, to access the benefit of paying 4% VAT against the 22% (normal) and, access the exemption of the stamp, of the personal income tax deductions and so on, the minutes issued by the Medical Commission clearly indicate the tax benefits to which you are entitled. The backbone for accessing tax benefits is given by the specification contained in the report. We clarify that through the car bonus as present in the Relaunch decree, it does not place specific restrictions on the purchase of a vehicle. The only note reported in the decree concerns the type of vehicle, on the basis of which discounts are obtained on the purchase price.
Law 104: who can apply for the car tax exemption?
As explained by thethe Revenue Agency, not everyone is entitled to benefit from the same concessions provided for in Law 104, it follows that not all holders of Law 104 can request exemption from the car tax. To access the benefit and request the exemption from the tax and, therefore, avoid paying the regional tax on the vehicle, it is necessary to fall within the following parameters, including:
- people with disabilities affected by blindness (blind) and deaf;
- disabled people with mental or mental handicaps as provided for by paragraph 3 of article 3 of law no. 104/1992;
- people with severe disabilities with reduced ability to walk or multiple amputations;
- people with reduced or impaired motor skills.
To access the facilities provided for by Law 104, the minutes issued by the Medical Commission it must contain the specific condition of the disabled person.
Law 104: exemption from car tax and adjustments for the facilitation
People with reduced disabilities, or those affected by impaired mobility, can take advantage of various facilities, such as: exemption from car tax, 4% VAT, and registration tax. Provided that the vehicle is arranged according to the applicant’s disability.
The adaptation carried out on the vehicle must show the records present in the report prescribed by the Medical Commission. Disabled people with special driving licenses can also request concessions for vehicles equipped with automatic transmission. In this case, the report of the Medical Commission must bear the wording relating to the prescription of the change.
It remains clear that each adaptation to the vehicle must be reported on the registration certificate, after testing carried out before the offices of the Civil Motorization and Concession Transport. The adaptation of the vehicle can involve the controls prepared for driving, the bodywork, or internal adaptation in the passenger compartment of the vehicle. Balances necessary to put the disabled person in situations that allow access to drive the vehicle.
What are the possible adjustments to the vehicles indicated by the Revenue Agency? For the adaptation to the vehicle body, we find the following configurations, such as: lifting platform; retractable slide; lifting arm; drive hoist; sliding seat – swivel; sliding door and so on;
Law 104: when can family members benefit from the car tax exemption?
As indicated above, the legislation provides that the disabled benefit from tax concessions, but this privilege is also extended to family members in the presence of detailed conditions. In order for the disabled person’s annual income to be included in the family members considered fiscally dependent, it must not exceed the threshold of 2.840,51 euro. It must be said that since 2019 this threshold has been raised up to 4.000 euro for the disabled 24 years old.
What happens if the income threshold is exceeded? Only the disabled person will be able to take advantage of the benefits, therefore, to obtain the exemption from the stamp it is necessary that everything is in the name of the latter. If they are registered in the name of family members, you are not entitled to the car tax exemption.
Law 104: application for exemption from car tax
In order to benefit from the exemption of the tax, it is necessary to fill in a form prepared by the Region to which you belong, or to the ACI in the presence of an agreement.
The application to be submitted toll’ACI to obtain exemption from the tax it must be exhibited at least 90 days before the tax expires.
If I apply late, will I lose my entitlement? No, the term indicated has no peremptory value, it follows that even by submitting the application late, the benefit of the facility is not lost.
Should the application be submitted every year? No, once the car tax exemption has been recognized, it is not necessary to submit a further application every year, as the benefit remains valid for subsequent years. Obviously, if the vehicle is changed, the entire documentation must be resubmitted to regain the exemption from the tax.
Law 104 and Car Bonus: the new incentives of the Relaunch decree
As anticipated above, in order to benefit from the tax benefits provided for in Law 104, article 3, paragraph 3, it is necessary that the minutes issued by the Medical Commission report the parameters of the benefits that the disabled person can access. In the absence of indications not present in the report, neither the disabled nor the family members can benefit from the facilities provided for by the law.
However, there is no particular limitation on accessing the car bonus as indicated by the Relaunch decree. Except for the conditions on the purchase vehicle.
Generally speaking, for the purchase of a new vehicle in the period from 1st August and until 31st December 2020, it is possible to take advantage of state incentives on the scrapping of the old vehicle for a minimum value of 2,000 euros up to a maximum of 10,000 euros. Obviously, if the vehicle to be scrapped has come to 10 years of registration it is up to the motorist to aspire to the maximum discount threshold which is that of 10.000 euro. In the absence of scrapping, you can take advantage of an incentive for the purchase of a new car worth up to 6,000 thousand euros. Incentives vary by virtue of the type of car emissions. Most likely the decree august it will contain the extension of incentives and greater benefits for those who scrap two vehicles by purchasing a new one. A 60% cut in charges on the purchase of used cars is also expected.
Many readers have requested more information on the waiver of payment of the RAI fee with Law 104. No less important were the requests for more information on the personal income tax deductions due with law 104, to which an answer follows in the article: Law 104: IRPEF deductions 1,620 euros 730 online INPS requirements. And, detailed information on the effective date of the increases in disability pensions, to which an answer follows in the article: Civil invalidity pensions 2020: increase, amount and dates of INPS.