INTRODUCTION, DEFINITIONS
Before listing the benefits they can enjoy the disabled, and ' bene riportare le definizioni di legge che inquadrano i soggetti aventi diritto.
Non esiste una definizione univoca della disabilita'. L'organizzazione mondiale della sanita' (OMS) offre una lettura molto ampia del concetto, dove disabilita' e' una qualsiasi condizione di limitazione delle capacita' funzionali -intese come fisiologiche e/o psicologiche- e di partecipazione sociale vissuta dall'individuo, nell'ambiente dove vive, in conseguenza al proprio stato di salute (si veda la "classificazione Internazionale del funzionamento, della disabilita' e della salute", "ICF", del Maggio 2001).
Tuttavia, al di la' di questa ampia visione, utilizzabile in determinati ambiti, ai fini del godimento delle agevolazioni di cui trattiamo on this sheet are the definitions of the relevant Italian law.
Law 104/1992 article 3: e 'Disabled
1. one who has a physical disability, mental or sensory impairment, stable or progressive, and that 'because of difficulty' of learning, relationship or work integration and results in a process of social disadvantage or exclusion.
2. The disabled person is entitled to the benefits determined in his favor in relation to the nature and consistency of disability, the students' ability and the overall effectiveness of the remaining individual rehabilitative therapy.
3. If the handicap, single or multiple, has reduced the autonomy of the individual, age-related ', so necessitate an assistance permanent, continuous and comprehensive in scope or in the individual reports, the situation becomes connotation of gravity '.
For the purposes of the enjoyment of the facilities fall into this category are disabled with physical or mental disabilities, those with severe limitation of the ability 'or walking with pluriamputazioni as well as' those with reduced or impaired ability' motor.
Law 138/2001 art.2/3/4: and 'blind person the persons affected by blindness' or total blindness 'part, and' severe visually impaired. are completely blind
a) those who are affected by lack of vision in both eyes;
b) those who have the mere perception of light and shadow or the motion of the hand in both eyes or eye better;
c) those whose residual perimeter binocular and 'less than 3 percent are blind partial
a) those who have a residual vision of not more than 1 / 20 in better eye or both eyes, with possible correction ;
b) those whose residual binocular perimeter and 'less than 10 per cent. are visually impaired serious
a) those who have a residual vision of not more than 1 / 10 in better eye or both eyes, with possible correction;
b) those whose residual binocular perimeter and 'less than 30 percent.
(see also Circular 72/2001 agency revenue)
Law 68/1999: and 'deaf and dumb person that deafness' from birth or before learning spoken language (art. 1, Law 68/1999).
(see also Circular 72/2001 agency revenue)
To receive benefits, a disability must be certified by the special commission at the ASL-public commission to establish the disability-issuing of certificates or reports ( depending on the type of disability ').
TAX DEDUCTION FOR MEDICAL EXPENSES AND ASSISTANCE
severely disabled people are fully deductible from total income, medical expenses (expenses related to benefits of buying medicines and medical practitioners) as well as' the costs of specific assistance staff (nursing, rehabilitation, basic care, etc..) incurred by disabled people with severe and permanent disability 'or disability (see the introduction, the legge104/92 art. 3) or by relatives on their behalf.
In case of admission to a care facility costs are deductible only to the specific medical and paramedical assistance. Can not 'be then deducted the entire line, but paid only a part, which must of course be separately disclosed in the documents issued by the structure.
Notes:
- expenses incurred but for personal care workers in case of non self-sufficiency in carrying out acts of daily life have the tax deduction of 19% calculated on an amount not exceeding € 2,100, if the total income does not exceed € 40,000. The deduction, unlike the deduction, the tax payable and not be scaled by income.
- are the costs of specialist health (analysis, specialist visits, surgery) enjoy tax deduction of 19% on amounts in excess of € 129.11, still made no income tax but gross on tax due.
TAX DEDUCTION FOR DISABLED CHILDREN
are deductible from the gross tax payable in the tax return:
- € 1,020 for each handicapped child, including those recognized natural, adoptive, custody or affiliates, that is fiscally dependent;
- € 1,120 in the above cases when the child has less than three years.
These amounts are added € 200 per child if the children are total three or more '.
The calculation of such deductions and not 'simple, in reality'. Those mentioned above are in fact "theoretical", and the actual deductible amount decreases as income to zero if the same comes to 95,000 euro. To determine the deduction should be multiplied by a coefficient, the theoretical deduction that comes out by dividing the figure between 95,000 and its residual income (95,000 less than their income) and 95,000.
For further details, including the allocation of the deduction between parents in cases such as separation, see the article below or read the guidance of the Inland Revenue, both situated between the links at the bottom of this sheet. PURCHASE VEHICLE TAX DEDUCTION
are deductible from the gross tax payable in the tax return:
- 19% of the purchase of vehicles, used or new, even if mass-produced and adapted according to the above limitations .
This deduction and 'use by disabled people with reduced or impaired ability' mobility, those with serious capacity constraints' or walking with pluriamputazioni, as well as' disabled people with physical or mental disabilities who receive the compensation 'accompaniment. For the last three categories is not 'necessary that the vehicle is adapted (to the contrary, if the vehicle and must be' bought by a disabled engine, see note *).
are also subject to the same deduction purchases only motor vehicles by persons who are blind or deaf and dumb (for definitions see in the introduction).
The limit of expenditure on which the calculation and deduction 'of € 18,075.99, which should be removed from the insurance reimbursement in cases where it appears that the vehicle 'was stolen and not recovered. The evidence of expenditure should be made payable to the disabled (if he has income in excess of € 2,840.51) to the person or family of which he appears to load.
The deduction can 'be enjoyed only once in four years for a single vehicle, except for cases in which it appears in the meantime removed to the PRA. Alternatively, it can 'be distributed in four annual installments and the same amount.
Warning: As with the benefits inherent in the VAT rate (see 'below), also apply here the specifications laid down by the 2007 Budget, namely:
- if the vehicle is sold or given away before they have elapsed two years of purchase, and 'due to the difference between the tax payable in the absence of facilities and that resulting from the facilities themselves. This limitation does not apply to disabled people who, after changing needs' due to their handicap, to give in their vehicle purchase a new one on which to build new and different adaptations;
- facilities shall be approved on condition that the vehicles are being used exclusively or primarily for the benefit of persons with disabilities.
includes
- cars;
- cars and motorcycles for mixed transport;
- cars and motorcycles for transportation specific disabilities;
- Sidecars;
- motor.
(for definitions see d.lgs.285/92 art.53 paragraph 1, letters b, c, f and art.54 paragraph 1, letters a, c, f, m Notes
- Among the means for locomotion of the blind and the deaf are including vehicles satisfying the requirements dictated by the Ministry of Finance.
- (*) For the adjustments to the vehicles for the disabled see the provisions of the Ministry of Finance and the circular Revenue Agency n.46/2001.
.
TAX DEDUCTION FOR PURCHASE MEDIA PERSONS, LOCOMOTION AND LIFTING
are deductible from gross in the tax return:
- 19% of costs related to the means necessary accompaniment, the gait, locomotion and lifting for subjects with reduced or impaired ability to 'motor learning (see Law 104/92 Art. 3).
includes wheelchairs, crutches, lifting equipment, stair lifts, etc..
The deduction is' divided into four equal yearly amount if the costs exceed, in total, the € 15,493.71. Note: between the "means" necessary for locomotion of the blind guide dogs are included.
PURCHASE TAX DEDUCTION AND TECHNICAL AIDS INFORMATICI
Sono detraibili dall'imposta lorda dovuta in sede di dichiarazione dei redditi:
- 19% delle spese sostenute per acquistare sussidi tecnici ed informatici atti a facilitare l'autosufficienza e l'integrazione dei soggetti con ridotte o impedite capacita' motorie permanenti (vedi la legge 104/92 art.3),
Sono qui compresi le poltrone per i non deambulanti, gli apparecchi per il contenimento di fratture ed ernie o per la correzione dei difetti della colonna vertebrale, gli arti artificiali.
Tra i sussidi informatici vi sono fax, modem, computer, telefoni viva voce, schermi e tastiere particolari, etc.
La detrazione e' ripartibile in quattro quote annuali di pari importo se le spese eccedono, complessivamente, i € 15,493.71.
TAX DEDUCTION OF 36% OF WORK ON ELIMINATION OF ARCHITECTURAL BARRIERS
Among the costs of building renovation that may enjoy the deduction of 36% there are also the costs of lifts, hoists, removal of architectural barriers (replacing steps with ramps, elevators external housing, etc.).. This facility
obviously can not 'be combined with those mentioned above (19%), so in case of purchase of the necessary means for lifting the deduction of 19% you can' be applied only on the excess of expenditure than that which comes within 36 %.
For full details on the deduction of 36% see this tab
AIRPORT ASSISTANCE
People with disabilities, like all those who have difficulties 'in the use of any means of air transport for disabled' physical (sensory or locomotor, permanent or temporary, grounds of age ', etc..) enjoy special assistance in case they need to get on a plane.
There is a protection of the airline, in terms of the departure tax, essentially, and protection of the airport operator (for access to various areas).
EXTENSIONS AND BLOCKS TO eviction for termination
Faced with a real estate eviction for termination (not FOR PAYMENT ' or failure) the tenant a disability can 'ask the court for an extension that can' get up to 18 months.
E 'also being a measure of block evictions (always the same data for end of lease) for property that are located in provincial capitals, in municipalities with their neighbors with a population exceeding 10,000 inhabitants in densely-populated used for residential purposes and occupied by persons who are or have in their household persons with disabilities with disability 'more than 66 percent. This measure includes the block until 31/12/09.
SUCCESSION AND DONATIONS: SOGLIA PIU' ALTA PER IL CALCOLO DELL'IMPOSTA
La soglia/franchigia oltre la quale si calcolano le imposte di successione e donazione, nel caso di trasferimenti immobiliari a persone portatrici di handicap grave (ai sensi della legge 104/92), e' di 1 milione 500 mila euro.
Ricordiamo brevemente che le imposte applicabili sono del 4% nel caso di trasferimenti a coniugi e parenti in linea retta, 6% in caso di trasferimenti a fratelli e sorelle o ad altri parenti fino al quarto grado e agli affini in linea retta e collaterale fino al terzo grado, e dell'8% per i trasferimenti ad altri soggetti.
ESENZIONE ICI SULLA PROPRIA CASA PER CHI E' IN CASA DI CURA
Per il disabile proprietario di un immobile che pero' risiede in una casa di cura, e' facile che il Comune preveda la possibilita' di non perdere i benefici "prima casa" (che, ricordiamo, in questo caso e' intesa come casa di abitazione, residenza), relativi all'ICI, ovvero l'esenzione totale.
IVA RIDOTTA SU ACQUISTO POLTRONE, CARROZZINE, SERVOSCALA
E' applicabile l'iva al 4% anziche' al 20% sugli acquisti di poltrone, veicoli simili anche con motore o altro meccanismo di propulsione, compresi i servoscala e altri mezzi simili atti al superamento di barriere architettoniche, effettuati per soggetti con ridotte o impedite capacita' motorie.
IVA RIDOTTA SU ACQUISTO AUSILI TECNICI ED INFORMATICI
Gli ausili e le protesi relativi a menomazioni funzionali permanenti (Visual, auditory, language, etc..), As well as' technical and computer aids to facilitate self-sufficiency and integration of subjects with disabilities (see article 3 Law 104/92) are subject to VAT at 4%.
It includes all the implants and the mechanical or electrical equipment designed to help the person, whether in its written communication (such as fax, modem, computer, hands-free phones, screens and keyboards parts, etc..), And movement.
VAT REDUCED TO PURCHASE VEHICLES AND
'charge VAT at 4% rather than' to 20% on the purchase of cars and motorcycles (engine capacity up to 2000 cubic centimeters if gasoline and up to 2800 cc if diesel) including new or used option. This deduction
and 'use by disabled people with reduced or impaired ability' mobility, those with serious capacity constraints' or walking with pluriamputazioni, as well as' disabled people with physical or mental disabilities who receive the compensation 'of measures (see definitions in the introduction). For the last three categories is not 'necessary that the vehicle is customized. At the same advantage
purchases are subject only to cars (engine capacity up to 2000 cubic centimeters if gasoline and up to 2800 cc if diesel) by persons who are blind or deaf. includes
-
cars - motor vehicles and motorcycles for
mixed transport - motor vehicles and motor vehicles for transport of specific disabilities
- Sidecars
(for definitions see the highway code-Leg. 285/92- art.54 paragraph 1, letters a, c, f and art. 53 paragraph a, b, c, f) The facility can be 'applied, regardless of value, once every four years (from the date of purchase), unless regain the right to benefit in the event of cancellation, the first of four years, the vehicle by the PRA. The purchase must be made on behalf of the disabled person or family is referred to these load . Not benefit from the reduction in purchases made by companies', cooperatives, public and private, even if inherent transport vehicles for the disabled. The Finance Act 2007 specifies the fact that the facilities for vehicles are accepted provided that they are used exclusively or primarily for the benefit of persons with disabilities. In case of sale or donation of vehicles for which we have 'received the first of subsidy that after two years of purchase, and' due to the difference between the tax due to lack of facilities and the resulting dall'applicazione delle agevolazioni stesse. Questa limitazione non riguarda i disabili che, in seguito a mutate necessita' dovute al proprio handicap, cedano il proprio veicolo per acquistarne un altro su cui realizzare nuovi e diversi adattamenti. Essa non riguarda nemmeno gli eredi del disabile che, ereditato il veicolo, decidano di venderlo prima che sia decorso il biennio dall'acquisto (Risoluzione Agenzia entrate 136/2009).
L'iva ridotta al 4% e' applicabile anche a prestazioni di officine volte ad adattare i veicoli, anche non nuovi, gia' posseduti dal disabile, compreso l'acquisto di accessori e strumenti necessari per l'adattamento.
ESENZIONE BOLLO AUTO
La legge prevede l'esenzione dal pagamento del bollo (tassa motor) vehicles for actors with disabilities or disabled.
The exemption covers a cylinder capacity up to 2000 cc and 2800 cc if gasoline and diesel, and if 'use by disabled people with reduced or impaired ability' mobility, those with serious capacity constraints' or walking with pluriamputazioni, as well as 'disabled people with physical or mental disabilities who receive the compensation' of measures (see definitions in the introduction). For the last three categories is not 'necessary that the vehicle is customized.
are also subject to the same purchases of vehicles by persons who are blind or deaf. are Compes:
-
cars - motor vehicles and motorcycles for transportation
promiscuous - and motor vehicle to transport specific
- Sidecars
(for definitions see the highway code-Leg. 285/92- art.54 paragraph 1, letters a, c , f and art. 53 paragraph 1, letters b, c, f)
This benefit is only in one vehicle, and 'enjoyed by the holder of the same, whether the person handicapped / disabled person, or where these and' fiscally load.
To enjoy the exemption should be sent an application to the appropriate tax office or regional offices ACI (provincial offices or delegations) within 90 days from the date of payment is not made. TRANSCRIPT OF TAX EXEMPTION
The transfer of property 'of those vehicles mentioned above (see application reduced VAT exemption for the purchase and stamp duty) and' exemption from registration provided to the PRA, the provincial as well as additional 'from registration. TRAFFIC AND PARKING
In the circulation and parking for the disabled see the card
INVALID ': RECOGNITION MARK INVALID AND RESERVED PARKING: click here
Worth report, on the subject, a small series of rulings by the Supreme Court.
- Staying on the strip and 'forbidden even if you and 'holding a sign for the disabled (Case 25388/2007). Even those who use vehicles for the transport of disabled people and have the specific mark must comply with the prohibition of parking at the crossings pedestrian, as the legislature has granted such violation is a presumption of danger and obstruction to the circulation (art.158 and 159 cds).
- permit invalid and 'valid throughout Italy (Case 719/2008). Mark invalid value has to be driven in areas with limited traffic across the national and not 'bound to the City of emissions' must contain the license number of the vehicle is traveling on the permit holder, the only condition for access to these areas and' that the flag is displayed on the front of the vehicle .
- pay to park in the disabled parking blue stripes (Case 21271/2009). The disabled person can park in pay parking areas (blue) 'cause not found place in the parking lots dedicated to him, and 'must pay the fee for parking. This' exemption as provided by law (Article cds. 188 paragraph 3 of Presidential Decree 503/1996 and art. 11 paragraph 1) concerns only a limited time parking and parking restrictions by the authorities' competent. There is' no rule to extend the exemption to the parking fee, and the two cases (time-limited parking and parking charges) are different, alternative. |
