Everyone who benefits from Law 104 is exempt from paying car tax. Here’s how to order it.
Among the benefits provided to Law 104 holders there is also exemption from paying car tax. This is due not only to people with disabilities, but also to their family members who depend on them financially. Then there are cases where tax relief is also available to those who are not granted Act 104 benefits. Here are all the cases where it can be obtained.
When are Act 104 holders eligible for car tax exemption?
Exemption from paying car tax is available to beneficiaries of Law 104 benefits if a specific formula is stated in the report issued by the medical committee.
this means “The relevant party owns the requirements for that technology. 4 DL February 9, 2012 n. 5”. The exemption applies in particular to persons with disabilities:
- Blind and deaf
- A person with a psychological or mental disability, with recognition of the accompanying allowance
- With severe limitations in the ability to walk or suffering from multiple amputations
- With decreased or weak motor skills
In addition to disability requirements, In order not to have to pay car tax, it is also necessary to own a certain type of car and that is:
- Passenger cars: Vehicles designated for transporting people, with no more than nine seats, including the driver’s seat
- Mixed transport vehicles: vehicles with a fully loaded gross weight not exceeding 3.5 tons (or 4.5 tons, if electric or battery-powered), intended for the transport of goods or people and capable of accommodating a maximum of nine seats, including the driver’s seat
- Specific motor vehicles: Vehicles designated for transporting specific objects or people for transport in certain circumstances, and are characterized by being permanently equipped with special equipment related to this purpose.
- Residential vehicles: Vehicles with a special structure and permanently equipped to be used for transporting and housing a maximum of 7 people, including the driver.
- Motorized vehicles: Three-wheeled vehicles intended for transporting people, with a maximum capacity of four seats, including the driver’s seat, and equipped with a suitable chassis.
- Mixed transportation motorcycles: Three-wheeled vehicles intended for transporting people and goods, with a maximum capacity of four seats, including the driver’s seat.
- Motorcycles for specific transportation: three-wheeled vehicles designated for transporting specific things or people in specific circumstances and characterized by being permanently equipped with special equipment related to this purpose.
In addition to The vehicle’s displacement must be a maximum of 2,000 cc if it is a petrol engine car, and a maximum of 2,800 cc if it is a diesel car. If the beneficiary of Law 104 owns multiple vehicles, the exemption from paying tax will apply to only one of them. The exemption also applies to family members of the disabled person when they are financial dependents. To be disabled, the disabled person’s gross annual income must not exceed €2,840.51 (€4,000 for children up to 24 years of age).
Anyone who wishes can benefit from the exemption from paying car tax Submit an application to your regional tax office, revenue agency or ACIThis can be done by attending in person or by sending a registered letter accompanied by acknowledgment of receipt and the required documents. This is the certificate that proves the condition of disability:
- As for the blind and deaf, it is a certificate issued by a general medical committee attesting to their condition
- For a psychologically or mentally disabled person, the disability assessment report issued by the ASL Medical Committee (or the ASL INPS Integrated Committee), states that the person is seriously disabled (Article 3, paragraph 3). of Law No. 104 of 1992) derived from mental disability, and the accompanying certificate of disbursement of the allowance (Law No. 18 of 1980 and Law No. 508 of 1988) issued by the competent authority for this purpose (the Authority) to assess civil disability pursuant to Law No. 295/1990)
- For persons with disabilities who have serious limitations in walking ability, or multiple amputees, a disability assessment report issued by the ASL Medical Committee (or by the ASL-INPS Integrated Committee), showing that the person is seriously disabled (Article 3 , Paragraph 3, of Law No. 104 of 1992), resulting from diseases (including multiple amputations) that lead to permanent restriction of walking
In addition to the certificate proving disability status, a copy of the most recent tax return, or self-certification, must also be attached. If the car is registered in the name of a family member of the disabled person, the tax return must show that he or she is financially dependent on the car owner. Documentation must be sent or brought in person within 90 days of the deadline by which the vehicle tax must be paid. The application must be made for the first year only; From that moment it also applies to subsequent years, without having to send the documents again.
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