Exemption from car tax is provided only to those with disabilities or those who are financially dependent on a disabled family member. In these cases, the vehicle must be used for the exclusive use of the disabled. To obtain a vehicle tax exemption under Law 104, an application must be submitted to the ACI County offices or, for some regions, To the Revenue Agency. To the application, it is necessary to attach the minutes of Law 104, which certify the state of attraction and inform about the legislation that allows you to use Tax exemptions. The question for ProiezionidiBorsa experts is the following: To be exempt from motor vehicle tax under Law 104, if the report ends, do I have to pay? Let’s check what to do in these cases.
Exemption from motor vehicle tax under Law 104: Beneficiaries
As mentioned above, persons with disabilities who have a report of Law 104 with a serious disability can apply for an exemption from motor tax, in accordance with Law 104, Article 104. 3 Paragraph 3. If the disabled person is financially dependent on a loved one, family members can request exemption from car tax as long as the car is used exclusively for the disabled.
A family member is considered financially dependent when their income does not exceed € 2,840.51. As of January 1, 2019, children under the age of 24 whose income does not exceed € 4,000 are considered dependents.
Law 104 is subject to review, what do you do?
Disability reports to be attached to the application must contain the legal reference requested by the legislator.
They can apply for an exemption:
A) The deaf and the blind.
B) People who suffer from mental or psychological disabilities.
C) People with multiple infections with severe limitations in motor skills;
D) A disabled person with poor motor skills.
To the question: Regarding exemption from auto tax under Law 104, if the report ends, do I have to pay? The answer is no, because the decree of the law n. June 24, 2014 AD 90. Article 25, Paragraph 6bis provides that PWD who have reports with a review, reserve all rights and facilities of any kind, up to review visits and the relevant verification process. Therefore, the right of exemption is not lost in these cases, nor must stamp duty be paid.