With a response to the appeal of a taxpayer, the Revenue Agency clarifies the concessions, introduced by the 2020 Budget law, for the purchase of electric and hybrid cars suitable for people with disabilities, recognized by law 104/1992.
In particular, the interested party made a request to the tax officials if l” 4% reduced VAT it could also be applied to the charging stations of the electric vehicle to be installed at your home.
With the reply to the interpellation n. 334 of 10 September 2020, the Revenue Agency, however, gave a negative answer.
Law 104, the news on electric and hybrid cars: the legislation
The reference legislation is to be found in the tax decree linked to the Budget Law 2020 has extended the 4% VAT rate recognized for the purchase of means of transport for people with disabilities, including vehicles with electric and hybrid motors. A change that has expanded the type of car which can be bought with the discount provided by the law 104.
This rate applies specifically to the purchase, sale and import of: “Vehicles referred to in Article 54, paragraph 1, letters a), c) and f), of the same decree, with a displacement up to 2,000 cubic centimeters if with a petrol or hybrid, to 2,800 cubic centimeters if with diesel or hybrid engine, and with a power not exceeding 150 kW if with electric motor, also mass-produced, adapted for the locomotion of the subjects referred to in Article 3 of the law of 5 February 1992 , no. 104, with reduced or impeded permanent motor skills, transferred to the said subjects or to the family members of whom they are fiscally dependent, as well as the services rendered by the workshops to adapt the vehicles, even if not new from the factory, including the related accessories and tools necessary for the adaptation, made to the same subjects “. This is what is established in attachment 31 to the Presidential Decree of 26 October 1972. n.633, table A, part II.
It is also envisaged for the sale of components, spare parts and accessories intended for the vehicle, but not for the installation of charging stations for electric cars.
Law 104, news on electric and hybrid cars: clarifications
In his reply theRevenue Agency in fact, it clarifies the meaning of reserving the facility for pieces of replacement or specific devices for people with disabilities. The logic is therefore to use components aimed at modifying the vehicle at needs of the driver. Criterion in which the charging column would not fall.
Ultimately, therefore, the Revenue Agency excludes the purchase of charging station for the electric and hybrid car in the 4% VAT relief, as precisely according to the entity it is not a necessary piece for the adaptation of the vehicle of the person with disabilities.
– .
