The 2024 car purchase bonuses for disabled people are valuable aid for disabled people who wish to buy a vehicle. From the 19% personal income tax deduction of the expenditure incurred for the purchase to the reduced VAT of 4%, passing through the exemption from the car tax and that of the registration tax on transfers of ownership, car bonuses are an important support for the disabled and their families.
In this guide, we explain what the 2024 disabled car purchase bonuses are, who they are for, how to request them and how much they
can save.
What Are Car Purchase Bonuses for the Disabled 2024
The 2024 car purchase bonuses for the disabled are tax breaks for people with disabilities. These reliefs are aimed at people with disabilities (including holders of the benefits of Law 104 of February 5, 1992) and are recognized only if the vehicles are used exclusively or mainly for the benefit of people with disabilities. Aid is for blind, deaf people, people with mental or mental disabilities who are entitled to the accompanying allowance, people with severe limited walking capacity, suffering from multiple amputations or with reduced motor skills
.
What Are the Car Purchase Bonuses for the Disabled 2024
Here is the list of bonuses related to the purchase of vehicles for people with disabilities, how they work and under what conditions it is possible to request them.
1. Purchase of Disabled Cars with Personal Income Tax Deduction
For the purchase of means of transportation (new or used), a person with disabilities is entitled to a deduction from personal income tax equal to 19% of the cost incurred, calculated on a maximum expense of 18,075.99 euros. The personal income tax deduction is also granted for vehicle repair costs, excluding ordinary maintenance and operating costs (insurance, fuel, lubricants). The deduction for repairs, within the limit of 18,075.99 euros, applies only if incurred within four years of the purchase of the vehicle and must be indicated in the tax return for the year in which the expenses
were incurred.
It is possible to request the personal income tax deduction for the purchase of cars on a tax return in 2024 in two ways:
- presenting the pre-filled 730, indicating the expense incurred if not already pre-charged by the Revenue Agency.
- proceeding with the filing of the ordinary 730, filling out directly or through an intermediary the relevant section in the tax return (line E4).
In the case of the personal income model (formerly Unico), it will be necessary to enter these expenses in line RP4. You can take advantage of the entire deduction in the first year or divide it into four annual installments of the same amount. If the beneficiary dies before having enjoyed the full deduction, the heir can deduct the remaining installments in a single installment
.
2. VAT Bonus for Purchasing Disabled Cars 2024
Another bonus for vehicles intended for disabled people in 2024 is the recognition of VAT reduced to 4%, which can be requested directly when buying the car. The benefit is valid only for purchases made directly by the disabled person or by the fiscally dependent family member. Vehicles registered to third parties, companies, cooperatives and public or private bodies are excluded. The 4% VAT applies to the purchase of new or used cars with the following characteristics
:
- up to 2,000 cc of displacement for gasoline or hybrid engines.
- up to 2,800 cc of displacement for diesel or hybrid engines.
- power not exceeding 150 kW for electric motors.
The reduced rate of 4% also applies to options purchased at the same time as the car and for the adaptations of non-adapted vehicles already owned, tools and accessories for adaptations, repairs of the adaptations and related spare parts. The company that sells the vehicle with reduced VAT must issue an invoice specifying the applicable legislation and communicate the date of sale, license plate and buyer data to the Revenue Agency within 30 days. The benefit also applies to ‘translational’ leasing contracts
.
3. Car Tax Exemption for the Disabled
Disabled people or their fiscally dependent family members who buy a car or are already owners of a vehicle are entitled to a car tax exemption. This exemption is recognized at the national level for those who benefit from Law 104. The exemption can be requested at the tax office of the regional entity of residence or, in some regions, at the ACI. The request must be made for vehicles used by the disabled or for their accompaniment, with a displacement limitation of up to 2,000 cc for gasoline or hybrid engines, up to 2,800 cc for diesel or hybrid engines, and with a power not exceeding 150 kW for electric motors. Vehicles registered to public or private entities (such as local authorities, cooperatives, transport companies, multipurpose taxis) are excluded from the exemption
.
4. Transcription Tax Exemption Transfer of Ownership
Vehicles intended for transporting or driving people with disabilities are exempt from paying the registration tax to the Public Automobile Registry (PRA) for the registration of transfers of ownership. This exemption is valid for vehicles registered directly to the disabled person or to a family member who has a fiscally dependent disabled person. However, the exemption does not apply to vehicles intended for the blind and deaf. The benefit applies both for the first registration with the PRA of a new vehicle and for the transcript of a transfer of ownership of a used vehicle
.
How Much Do You Save When Buying a Car with the 104
Thanks to bonuses for buying cars for the disabled, it is possible to save about 30% of the total cost of buying and maintaining a vehicle. For example, on a car worth about 35,000 euros, you can save about 10,000 euros between VAT discount, personal income tax deduction and exemptions for the car tax and the PRA registration tax
.
