the documentation to obtain 4% VAT on cars

0
7


Disabled facilities, the documentation necessary to have the VAT rate reduced to 4% on the purchase of cars is summarized in the answer to question no. 159 of 29 May 2020. Among the recipients there are also people with mental disabilities and family members of whom the subject is dependent.

VAT concessions: with the answer to question 159 of 29 May 2020, the Revenue Agency summarizes the documentation necessary to obtain the rate VAT reduced to 4% on buying cars.

Even people with mental disabilities are entitled to the reduction of the value added tax provided for in the law 104.

The necessary documentation consists of certificate issued by the public medical commission responsible for verifying the state of disability that highlights the severity of the pathology and the psychic or mental nature of the same.

The Revenue Agency also summarizes the regulatory framework.

Disabled facilities: the documentation to obtain 4% VAT on the cars purchased

The concessions for the disabled they are the subject of the reply to question no. 159 of 29 May 2020 of the Revenue Agency.

PDF - 202.6 Kb
Revenue Agency – Answer to question 159 of 29 May 2020
VAT concessions for the disabled.

The document of practice summarizes, specifically, what is the documentation necessary to get the VAT reduced to 4% for the purchase of a car and who is entitled to rate reduction.

The facility is also open to family members of whom the disabled person is dependent and is recognized, based on thearticle 30, paragraph 7, of law no. 388, also for:

“Individuals with mental disabilities of such severity as to have determined the recognition of the accompanying allowance and the disabled with severe limitation of walking ability or suffering from multiple amputations, regardless of vehicle adaptation”

In line with what was explained in a previous practice document, circular number 46 of 11 May 2001 summarizes the documentation necessary to obtain the facility:

  • the assessment report issued by the Commission referred to in article 4 of law no. 104 of 1992, which shows that the subject is in a situation of serious disability, pursuant to article 3 of the same law, deriving from psychic disability;
  • the certificate of attribution of the accompanying allowance, referred to in laws 11 February 1980, n. November 18 and 21, 1988, no. 508, issued by the Commission for the assessment of civil invalidity pursuant to the law of 15 October 1990, n. 295 (today issued by the INPS on the basis of article 20, paragraph 1, of the decree-law 1 July 2009, n. 78, converted, with modifications, by the law 3 august 2009, n. 102).

However the circular 23 April 2010, n. 21 / E clarified that the indications must not be considered mandatory since:

“It is possible to disregard the formal assessment of the handicap by the medical commission referred to in art. 4 of the law n. 104 of 1992, if these subjects have already obtained recognition of the invalidity by other public medical commissions “

Disabled facilities: the regulatory framework

The facilitation for people with disabilities which provides forVAT reduced to 4% for the sales or imports of vehicles adapted to the disabled in conditions of reduced or impaired motor skills, including mass-produced, according to the aforementioned physical limitations, is provided for in article 1 of the law of 9 April 1986, no. 97.

At the beginning, only disabled people with a special license could take advantage of the reduction, but the audience was extended by’Article 8, paragraph 3, of the law of 27 December 1997, n. 449, which added the subjects provided for in article 3 of the law of 5 February 1992, n. 104.

People with were added to the initial subjects reduced or impeded permanent motor skills, even if they do not have a special license, and the family members to whom they are fiscally dependent.

The benefit then went into the VAT decree, in particular in number 31) of the table A, part II, attached to the decree of the President of the Republic 26 October 1972, n. 633.

THE vehicles covered by the facilityafter the latest regulatory changes, they are cars with a displacement of up to 2,000 cubic centimeters, if with a petrol or hybrid engine, and up to 2,800 cubic centimeters, if with a diesel or hybrid engine.

For electric motor vehicles, it is not possible to go beyond the power of 150 kW.



Source link
https://www.informazionefiscale.it/agevolazioni-disabili-documentazione-IVA-4-auto

LEAVE A REPLY

Please enter your comment!
Please enter your name here