Law 104 is the measure passed in 1992 that eliminates several daily obstacles in order to make the experience of individuals with disabilities more dignified. Supporting them and their families is an important step, especially when faced with such difficulties in addition, the consequences of the coronavirus pandemic and economic welfare problems.
Encouraging social safety nets is the minimum, the innovations in progress are different, and the same law for everyone informs about what can be purchased. Specifically, you can get advantages to buy a car.
Here is the guide to find out the upcoming benefits and how to get them.
Short review: Law no. 104 what is it?
Law no. 104/92 regulates the rights of people with severe disabilities, but I’m alone. It also treats those who have and care for a severely handicapped family member. These, they are called caregivers, and they must necessarily have subsidies. Therefore, the main condition for being entitled to the benefits is to satisfy this initial criterion, that is to have disability in the family.
About that, what is meant by the handicapped? It is essential to reiterate the semantic difference of the terms invalidity and disability from Law 104. The reason for the clarification lies in the procedure for accessing the benefits.
To access it there must be serious physical and / or psychological minorities that hinder the social and work aspects of the individual’s existence. Not allowing him to live life as it is commonly known. What is normal and what is not? This cannot be said, but support can be guaranteed for those who have more difficulties, by requesting permanent assistance as it is regulated in art. 3 paragraph 3 of the aforementioned legislation.
It is necessary to apply for civil invalidity to INPS from which, from the moment in which the invalidity is recognized, the benefits of Law 104 can be requested. The concessions do not end automatically, but implementation depends on the concrete situation of handicap. If you fall within the seriousness of the aforementioned condition, then you are entitled to access the benefits.
The institute regulates multiple benefits that have various nature, because these aim to regulate the different situations of disability that occur. Each individual has his or her own history of disability, which must be listened to with sensitivity, and analyzed case by case, the measure best suited to his condition is set. This can be paid leave for disabled employees or public sector workers caring for a disabled family member.
There are various methods of support implemented, it is also sufficient to refer to the importance of the necessary psychological and psycho-pedagogical support. Finally, the same subjects can also have technical aid, that is they can access goods that improve their existence at lower prices or for free thanks to VAT deductions and concessions.
And it is precisely on this aspect that the novelty on the law enters the scene, but then a doubt arises: can the relative take advantage of the advantages? Only in some cases, then who benefits?
Who benefits from Law 104?
As explained above, there are several benefits that can be requested and obtained, because it concerns everything that a person who wants to improve their life performance can obtain. One of these areas in which the advantages fall is the automotive one, which is dealt with more specifically later, because at the moment it is understanding who the disabled people are in question. It is about:
- blind, that is, those who suffer from absolute blindness or have a residual vision of less than 1/10 in both eyes with possible correction;
- deaf, that is, who does not hear due to congenital or acquired deafness during growth;
- disabled people with psychic or mental handicaps holders of the accompanying allowance;
- disabled people with severe walking restrictions or affected by multiple amputations;
- disabled people with reduced or impaired motor skills, category with the right to concessions conditional on vehicle adaptation
Hence, the disabled person who can proceed with these facilities must be included in these cases. However, the stage of disability is not always the same. This can be termed stabilized or progressing. There may also be advantages to allow functional therapies to reduce pain. In fact, they can take advantage of all those rehabilitation services assisted by their state of disability with facilitations.
How Law 104 governs the life of families with disabilities
The law governs the issue by addressing family members, or in any case the legal guardians of the handicapped. In fact, there may be cases in which these subjects also appear in the rehabilitation activity to which disabled people access, through a well-studied path, and in which the work of professional staff in the health and social field is not lacking.
It is not the handicapped who obtain psychological support, but also those who take care of them. The reason? Disability is not a problem to be put aside, but a condition that involves all those close to the individual to be treated. The sociological, psychological and pedagogical aspects are fundamental, and the principles and criteria indicated by the specialists must be respected.
There is also no lack of home health care. The aim is to live and manage the situation in question with greater serenity and foresight, thus making it fall within the context of the alternative normality acquired over time to deal with the specific case.
Furthermore, the three-day paid work permit is granted to civil servants who have a disability in the family. This condition exists if it is within the 2 ° of kinship, and it is also possible to take advantage of the days off for three days in a row or in a fractional way every month. If the disabled person is hospitalized full-time and permanently in a specialized facility, the aforementioned permits are not granted. The right to benefits is bound to the reports of disability or handicap issued by the competent health authorities.
Disability is not new, but an issue that deserves your attention. Precisely for this reason, following the hardships of the coronavirus pandemic that has upset the existence on this planet since 2020, there are new facilities that support it! Here is the video of the Pension & Updates channel which briefly presents the upcoming news.
The benefits of Law no. 104 in 2021: what can you buy
The Draghi Government is studying changes to Law 104, that’s what it is about. Due to the persistent economic crisis due to the coronavirus pandemic, the innovations underway are very beneficial. The changes are implemented by the Italy and Relaunch Decree.
The first concern the disbursement of paid work permits, because the timing of the benefits and concessions last much longer! Just refer to the number of days you can access the work permit which has risen from 3 to 12, but it does not end there. In this regard, a guide can be useful.
The real news not to be missed concerns the purchase of goods at a low percentage level of the tax deduction, and the VAT itself presents an extremely advantageous one. A convenient case of tax deduction is that at 19% and with 4% VAT for the purchase of:
- aids to assist mobility, such as armchairs for the non-ambulatory, or means to contain fractures and hernias;
- of vehicles that improve transport conditions, such as electric bicycles with pedal assistance, or other means of accompaniment;
Same thing for having a guide dog, because the personal income tax deduction is 19% based on the costs incurred for the purchase! This benefit can only be used once in a four-year period, except in the event of the loss of the animal.
What about health costs? These together with disabled assistance can be fully deducted when it comes to medical and specific assistance costs. The concessions also continue to buy technical and IT means with reduced VAT at 4%.
In short, an incentive that enhances the digital revolution thanks to the possibility of purchasing IT equipment, but the most important news is to buy a car!
Law 104: how to buy a car
The facility allows you to buy a new or used car with 4% VAT and 19% tax deduction, as long as the vehicle is for the exclusive use, or in any case permanent, of the disabled! Measure that favors vehicles that carry more people, up to nine including the driver.
With the news in progress, you buy the vehicle, obtaining the advantage of the 19% personal income tax deduction on a maximum cost of 18,000.00 euros. How often is the subsidized VAT recognized? As in the case of the dog, only once every four years from the date of purchase.
You can buy motor vehicles with a total laden mass not greater than 3.5 tons, or 4.5 tons, if it is electric vehicles, or motorhomes with a particular body and suitably used for the transport and accommodation of 7 maximum people, including the driver.
How are deductions guaranteed?
Tax deductions and criteria for taking advantage of the innovations of Law 104
First of all, to have secured the benefits, you need to state of serious disability is ascertained by the medical commissions established territorially in the ASL health units. It is the general practitioner who provides the certificate to certify this, in fact it is the person who submits the application electronically.
Upon submitting the request, the applicant is summoned to visit the medical commission by registered letter with return receipt. Once everything has been ascertained, you can take advantage of the incentive, but are you protected? If events such as thefts occur, upon the purchase of the new vehicle, the 19% deduction is due net of any insurance reimbursement, although the maximum value of the expense remains the same. Same condition if expenses are necessary for the repair of the vehicle, with the exception of ordinary maintenance. Finally, if the owner is missing, the heir must submit the tax return of the deceased disabled person to deduct the residual installments in a single solution.
It is a great blow to have the reduced VAT at 4% and no longer at 22%! A fundamental condition is that the purchase must be made by the disabled person or the family member of whom he is dependent, and it is done for a vehicle with a displacement up to: 2,000 cubic centimeters, if with a petrol or hybrid engine; 2,800 cubic centimeters, whether with diesel or hybrid engine. In any case, the power must not be more than 150 kW if with an electric motor.
The Draghi Government is studying these changes to help their citizens, there is no time to waste!