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Car exemption stamp with law 104 the question of one of our readers:
Hello, very kind Mrs Tortora is the father of a 3 year old boy born with general alteration and in possession of the law 104 comma 3 article 3. I found your e-mail address on the website law 104 reduction of the tax on vehicles. I am writing to you for more details on the documents to present for the tax exemption. Waiting for his reply, best regards
Before badyzing the documentation to be submitted, the Inland Revenue provided important clarifications on certain pathologies.
Vehicle tax: explanations from the Inland Revenue
] The Revenue Agency n. 21 / E of 23 April 2010 called some interpretative notes on tax breaks for people with disabilities. It states that the benefits are also recognized in the event that the accompanying allowance was replaced by other forms of badistance such as hospitalization total of a public body in a health facility (provided by L. 18/80)
In the case of subject to trisomy 21, the presentation of the certificate of the general practitioner, accompanied by an application accompanied by the presentation of the karyotype, is also allowed to obtain tax benefits. which shows that the person is suffering from Down syndrome, in a serious situation according to the art. 3 of Law 104/92.
The state of severe psychic disability can also be attested by public medical boards other than that referred to in Article 4 of Law 104/92 provided that '… it clearly emerges the gravity of the pathology and the mental or mental nature of the same thing
In the case of serious limitation of the ability to walk the pathology can also be certified by public medical commissions other than those referred to in .4 of Law 104/92 provided that it is specifically attested "the impossibility of walking independently or without the help of a companion" and that the the severity of the pathology is also recognized.
We advise you to inquire Offices responsible for verifying the existence of the right of exemption .
Documents to present with the request for exemption from vehicle tax
Let's see the documentation to attach to the request for exemption according to the four types of disabilities:
Blind and deaf
The blind are entitled to exemption (blind or partially sighted with a visual residue not exceeding 1/10 in both cases) the eyes) and the deaf deaf from birth or before learning the spoken language
The vehicle still within the limits of intended travel, does not require technical adaptation
The documentation to be attached to the application for exemption consists of:
- Copy of the certificate of registration
- Copy of the certificates, issued by the public medical boards recognizing :
a) the state of inv alidity or disability,
(b) the condition due to blindness or deafness - Copy of the documentation or substitute certification statement certifying that the person with a disability is fiscally dependent dell & # 39; intest to the vehicle (only if the vehicle is not registered with the person with a disability)
Persons with a mental disability or mentally handicapped with an accompanying allowance
Person with a disability must have been recognized disabled or disabled disabled, in a state of seriousness, suffering from a mental or psychological pathology, with acknowledgment of the accompanying allowance
The Vehicle always within the intended limits of travel, does not require any technical adaptation
The documentation to be attached to the waiver application is composed of:
- Copy of the certificate of registration & # 39; registration
- Copy of the notice of finding of disability issued by the Medical Board of ASL referred to. 4 of the law n. 104/1992 which explicitly states that the subject is in serious disability under Article 3, paragraph 3 of the same law arising from a mental or mental disability
- Copy of the certificate of the award of the support allowance referred to in Commission Laws 18/80 and 508/88 on the finding of civil invalidity under Law No 295/90 or the following: a transitional certification declaration attesting that the disabled person has been recognized as the accompanying allowance
- of the documentation or of the surrogate certification declaration attesting that the disabled person is invoiced for tax purposes to the vehicle keeper (only where the vehicle is not registered for the disabled / disabled)
walking or suffering from multiple discharges
The handicapped person must have been recognized as disabled or disabled, of severity , affected by a pathology that involves a serious limitation of the ability to walk or suffer from multiplexes.
The vehicle, still within the intended traveling range, does not require technical adaptation . the documentation to be attached to the application for exemption consists of:
- Copy of the certificate of registration
- Copy of the disability inspection report issued by the Medical Commission of the year. ASL according to art. 4 of the law n ° 104/1992 which shows explicitly that the subject is in a situation of serious handicap in the sense of the art. 3 (3) of the same Act stemming from conditions causing a serious limitation of walking or multiple admissions
- Copy of the documentation or declaration of replacement certification attesting that the disabled person is fiscally responsible to the owner of the vehicle (only in the case
Impaired or Impaired Motor Impairment
A person with a disability must have been recognized as disabled or handicapped with a condition resulting in limitation or impairment of motor function.
The vehicle, still within the intended traveling range , must necessarily be equipped with a technical adaptation resulting from the registration certificate
The documentation to be attached to the application for exemption is as follows:
- Copy of the certificate of registration indicating the adaptations necessary for the transport or (for the driving licenses (ire) the driving devices applied to the vehicle, integrated (for vehicles equipped with an automatic transmission only) of the local medical board, in accordance with Article 19 of the Highway Code
- Copy of the driver's license Copy of certificates, issued by public medical boards, recognizing:
a) state of disability or disability. of disability,
(b) an ailment that causes a decrease or impairment of motor skills - Copy of surrogate documentation or certification attesting that the person with a disability is fiscally responsible for the owner of the vehicle (only in the case in which the vehicle is not registered with the disabled / handicapped person.)
These are generally documents to be submitted with the application for exemption or car , according to the four categories provided
I always advise you to contact your Aci or the Region.
If you have any questions or concerns, contact me: [email protected]
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