Today we talk about the possibility of carrying out the car repair law 104. Let’s find out what the deductions and concessions are.
Law 104 of 1992 provides a series of protections in favor of subjects with severe disabilities and their family caregivers. Among these there is the possibility of accessing deductions and tax breaks for car repairs with law 104.
We are referring to the opportunity for the disabled to access a tax break equal to 19% of the cost incurred. Basically, IRPEF is deducted from the costs of car repair according to Law 104.
But this is not the only facilitation that holders of law 104 can benefit from. Furthermore, you should remember that there are also a series of conditions to be met in order to be able to take advantage of the deductions in full compliance with the law.
Car repair law 104: how much is due and what are the spending limits
Law 104 holders have the ability to access a number of tax breaks and deductions quite important. Among these there is also the facilitation for the purchase of a car. But it should be specified that this benefit is not addressed to all holders of law 104, but only to a very specific category.
In fact, to take advantage of the tax relief for the purchase or maintenance of a car, you must be disabled with:
- Blindness and deafness;
- Psychic or mental handicap, holders of accompanying allowances;
- Severe limitation of walking ability;
- Multiple amputation;
- Reduced or impaired motor skills.
In favor of these categories of law holders 104, the discipline provides a tax deduction of 19% the cost of buying or repairing a car.
To take advantage of the deduction, repairs must take place within four years of purchase of the vehicle and must concern the same vehicle for which the tax benefits of Law 104 have been taken advantage of.
It is not possible to take advantage of the benefit for ordinary maintenance or for operating costs, such as insurance or fuel.
In addition, the costs of car repair law 104 they cannot be deferredor divided into installments.
How to access the law 104 concessions for the maintenance of your own vehicle
To access the tax benefits provided for the car repair you need to submit the appropriate documentation. We are referring to:
- Certificate certifying the psychosensory physical impairment which gives the right to the tax relief;
- Self-certification of personal conditions in case of more serious disability as provided for by article 3 of law number 104/1992;
- The certification of the attending physician stating that the subsidy serves to facilitate the self-sufficiency and the possibility of integration of the person with a disability.
By presenting this medical documentation to the seller, it is possible immediately benefit from the 19% IRPEF tax deduction.