Anyone who benefits from the benefits of law 104 is exempt from paying car tax. Here’s how to request it.
Among the benefits provided for holders of law 104 there is also the exemption from paying car tax. This is due not only to disabled people but also to their family members who are fiscally dependent on them. Then there are cases in which tax exemption is also available to those who have not been granted the benefits of law 104. Here are all the cases in which it can be obtained.
When are holders of law 104 entitled to exemption from car tax?
The exemption from paying car tax is available to recipients of the benefits of law 104 if a specific wording appears in the report issued by the medical commission.
When are holders of law 104 entitled to exemption from car tax (newsby.it)
That is to say “the interested party possesses the requirements of those of the art. 4 DL 9 February 2012 n. 5”. The exemption applies in particular to disabled people:
blind and deaf with psychic or mental handicap with recognition of the accompanying allowance with serious limitation of walking ability or suffering from multiple amputations with reduced or impaired motor skills
In addition to the disability requirement, in order not to have to pay car tax it is necessary to also own a certain type of car and that is:
Passenger cars: vehicles intended for the transport of people, having a maximum of nine seats, including that of the driver. Motor vehicles for mixed transport: vehicles with a total weight when fully loaded not exceeding 3.5 tonnes (or 4.5 tonnes, if electric or battery-powered), intended for the transport of things or people and capable of containing a maximum of nine seats, including that of the driver. Specific motor vehicles: vehicles intended for the transport of certain things or people for transport in particular conditions, characterized by being permanently equipped with special equipment relating to this purposeMotorhomes: vehicles having a special bodywork and permanently equipped to be used for the transport and accommodation of a maximum of 7 people, including the driverMotorcycle carriages: three-wheeled vehicles intended for the transport of people, capable of containing a maximum of 4 seats, including that of the driver, and equipped with suitable bodyworkMotorcycle vehicles for mixed transport: three-wheeled vehicles intended for the transport of people and goods, capable of containing a maximum of four seats, including that of the driverMotorcycles for specific transport: three-wheeled vehicles intended for transport of certain things or people in particular conditions and characterized by being permanently equipped with special equipment relating to this purpose
Furthermore the vehicle must have a maximum of 2000 cubic centimeters of displacement, if it is a car with a petrol engine, and a maximum of 2800 cubic centimeters of displacement, if a diesel one. If the recipient of law 104 owns multiple vehicles, the exemption from paying the tax will apply to only one of them. The exemption also applies to the disabled person’s family members when they are fiscally dependent. To be disabled, the disabled person must have a total annual income not exceeding 2,840.51 euros (4,000 euros for children up to 24 years of age).
Anyone who wants to benefit from the exemption from paying car tax can submit a request to the Regional Tax Office, the Revenue Agency or the ACI, by showing up in person or by sending a registered letter with return receipt with the required documents. This is the certification attesting to the condition of disability, namely:
for the blind and deaf, it is a certificate, issued by a public medical commission, which attests to their condition, for the mentally or psychically disabled, it is the handicap assessment report, issued by the ASL medical commission (or by that integrated ASL INPS), which shows that the subject is in a situation of serious handicap (art. 3, paragraph 3, of law no. 104 of 1992), deriving from mental disability, and the certificate of attribution of the accompanying allowance (law no. 18/1980 and law no. 508/1988), issued by the Commission responsible for this purpose (Commission for the assessment of civil disability referred to in law no. 295/1990) for disabled people with serious limitations of capacity walking ability, or multiple amputees, is the handicap assessment report, issued by the ASL medical commission (or by the integrated ASL-INPS commission), which shows that the subject is in a situation of serious handicap (art. 3, paragraph 3, of law no. 104 of 1992), deriving from pathologies (including multiple amputations) which lead to a permanent limitation of walking
In addition to the certification that verifies the condition of disability, a photocopy of the latest tax return, or self-certification, must also be attached. If the vehicle is registered in the name of the disabled person’s family member, the tax return must show that he or she is fiscally dependent on the owner of the car. The documentation must be sent or brought in person within 90 days of the deadline within which the car tax should be paid. The request must be made only for the first year; from that moment it also applies to subsequent years, without having to send the documentation again.
2023-11-13 21:00:10
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