Exemption 104 provides for a series of tax breaks. Today we will deepen those related to car tax and any repairs to be carried out at a mechanic.
Law 104 guarantees access to various tax benefits. The range is so vast that some of the aids are not known to everyone. The reference is to the car tax and to vehicle repairs not only for motorists with serious disabilities but also for family members considered to be caregivers.
Car from the mechanic, when the exemption applies 104
Exemption 104 allows you to take advantage of a discount on car repairs. It is good to specify, in fact, that the amount spent cannot be recovered totally but only in part. The law provides for one 19% tax deduction of the expenses incurred which can be included in the tax return. In this way you will be able to pay less taxes. Alternatively, the Revenue Agency will provide a partial tax refund.
The maximum amount of expense on which to apply the deduction is set at 18.075,99 euro. The main condition to be respected is that the repair by the mechanic is carried out within four years from the date of purchase of the vehicle regardless of whether the car is new or used (remember that the Used Car Bonus is active for saving on the purchase of a second-hand vehicle). In addition, to obtain the deduction it will be necessary that the repairs are not part of ordinary maintenance.
Read also >>> Car tax: for 5 years it is free but only with these cars
Car tax exemption, how it works
Law 104 provides for a series of tax concessions regarding the car. In addition to the deduction that can be requested if the vehicle ends up in the hands of a mechanic, exempt subjects can take advantage of additional benefits. Specifically, we are talking about four different types of benefits. Car tax exemption, the payment of 4% VAT for the purchase of a vehicle, the 19% deduction on the purchase cost of a new car and the exemption from the payment of the tax relating to the transcription of the transfer of ownership. The benefits mentioned concern, however, only some types of cars.
L’exemption from car tax, in fact, it is only provided for vehicles registered to the disabled who respect the limits of 000 cubic centimeters for cars with petrol engines and 800 cubic centimeters for diesel cars. For all other models some insurance companies offer discounts aimed at the handicapped.
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