Law 104 allows you to have access to numerous discounts on condition that there is a correlation between the purchased good and your pathology.
Functional connection, this is the access key to the discounts provided for the disabled with Law 104.
Holders of Law 104 are protected by the State being able to take advantage of benefits and benefits specifics aimed at improving the quality of life. Those who experience a disability on a daily basis encounter many obstacles that would remain insurmountable without help. Hence the introduction in 1992 of Law 104 to ensure assistance, social integration and the rights of people with sensory, psychic and physical disabilities.
In addition to the more well-known concessions – such as three-day permits and the possibility of choosing the place of work closest to the residence – there are various savings opportunities that not all people with disabilities know about. Let’s talk, for example, of the discounts provided for those who are holders of Law 104. Of course, price reductions are not applied to any purchase. It will be necessary to prove a functional link between goods to buy and the pathology from which one suffers.
Discounts and Law 104, what is meant by functional connection
To obtain discounts on purchases from Law 104 holders, it will need to be there a link between the product to be bought and one’s disability. Therefore, it is not enough to be the bearer of a handicap to obtain a price reduction.
For some facilitations, it will be sufficient for the report to include the wording reporting the serious situation in order to access them. This is the case with the deduction IRPEF of 19% and reduced VAT at 4% for the concessions in the auto sector. The disabled person will only have to present the certificate of disability with the correct wording required by law in order to take advantage of the benefits.
In other cases, however, it will be necessary to present it to the operator the medical certificate certifying the functional connection between the benefit claimed and the impairment.
What is functional linkage
To learn more about the meaning of functional connection, reference can be made to response from the Revenue Agency to a questioning (number 442 of 24 October 2019).
A citizen with 104 asked if he could buy an appliance with VAT reduced to 4%. The AdE replied that Law 104 it does not establish a priori list of goods available for purchase with discounts. Everything will depend on whether or not you can return the product (in the case in question of the electrometric) to the list of technical and IT aids aimed at facilitating self-sufficiency as well as integration of persons with disabilities entitled to the Law 104 recipients by Law of 4% VAT.
Hence the explanation of what the functional link is, i.e. the connection between good and benefit for the person with disability in terms of self-sufficiency. Therefore, the question “Will this product help the owner of 104 to be more self-sufficient?“.
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In the response of the AdE to the citizen, therefore, the household appliance can be purchased with 4% VAT only if, for example, since it is a refrigerator it will be equipped with technologies aimed at helping a maimed person. If it facilitates self-sufficiency then you will have access to discounts, otherwise not.
This directive does not concern prostheses and aids concerning permanent functional impairments. These are always subject to the 4% rate.
Who is responsible for establishing the link?
The functional connection shall be established by a specialist and certified physician after a technical evaluation. The certification will not be needed if you have to buy technical and IT aids aimed at
- to rehabilitation,
- to interpersonal communication,
- to written or graphic processing,
- to control the environment,
- access to information and culture.
Recognition of the purpose of the purchase, in fact, should be automatic and obvious for a person with a disability. A smartphone with voice assistance for a deaf-mute person clearly facilitates self-sufficiency.
When it comes to household appliances, however, the matter is more complicated as for many other products. Hence the need to ask the specialist doctor for certification certifying the functional connection to prevent the operator refuses to apply the discounts despite Law 104.
Conclusions
The discounts with Law 104 are not always presumable. An electric razor has no specific use for the disabled, it does not facilitate self-sufficiency if the person in question, for example, is deaf.
What advantage will a “normal” electric oven bring to a deaf person? If, on the other hand, you buy an electric oven with light system instead of the acoustic timer then the functional link exists and, consequently, the 4% VAT can be applied.
Similarly, it will be enough to present the handicap report if the deaf person has to buy hearing aids or products with special technologies usable without the use of auditory cues.
Starting from the disability, therefore, it will be possible to understand when and how to use the discounts if holders of Law 104. The key, we reiterate, is the functional link between good and benefit.