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Returning to to talk about the vehicle tax and more particularly the motor vehicle tax and the law 104. It seems that to be entitled to 39, exemption from the tax on cars, it is necessary that those who are in the category governed by the law 104 . However, it must be said that there are specific circumstances and also the requirements for which this facilitation may be requested. First of all, the subject must be in possession of a card issued only by disabled or temporarily handicapped persons and the issue of the card does not seem to have any direct consequence. The exemption from stamp payment does not belong to all persons with disabilities, but only to specific subjects or to the deaf or blind, to persons with disabilities who have mental handicaps or difficulties Serious and Impaired Invalides
In order to proceed with the application for exemption, it will be necessary to transmit the application directly to the tax authorities of the region within 90 days after the date of expiry of the payment of the stamp duty, Whereas for the years following, it will not be necessary to submit the application unless the requirements remain unchanged
But what is really tax relief in the automotive sector for persons with disabilities? A deduction is provided IRPEF of 19% of expenses incurred for the purchase and always a 4% VAT on the purchase, exemption from the payment of the tax on cars and l & # 39; 39 exemption from payment of tax transcription mail on transfers of ownership. This type of benefits is reserved for the following categories or Deaf and Deaf Persons with a mental or mental impairment Holders of the allowance allowance certificate with report of the commission for the badessment of disability ASL disabled with a severe limitation of walking ability or suffers from several entries certified with the report by the commission for the recognition of disability at the ASL and finally disabled people with reduced motor skills or hampered.
Updated: July 23rd, 2018 at 7:25
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