In 2024, several tax breaks are available for the disabled. These grants, which range from mobility to health expenses, to building bonuses for the removal of architectural barriers, are aimed at supporting people with disabilities and their
families.
What Are the Invalid Tax Reliefs in 2024
In the event of disability, the tax legislation offers various aids to individuals and their families. Let’s see in detail what they are.
Disabled Car Purchase Bonus
The 2024 car purchase bonus for disabled people includes:
- Personal income tax deduction of 19% of the expenditure incurred for the purchase.
- Reduced VAT at 4% on the purchase.
- Exemption from the car tax and exemption from the registration tax on transfers of ownership.
These benefits are due to blind, deaf, mentally or mentally disabled people who are entitled to the accompanying allowance, with severe limitation of walking capacity, suffering from multiple amputations or with reduced or impeded motor skills.
Health Expenses Deduction
Medical or care expenses are fully deductible from the total income of the person with a disability. General medical expenses and specific care expenses, such as nursing and rehabilitation care and services provided by qualified personnel, are deductible
.
Medical Expenses Deduction from 730
Health expenses for the disabled can be deducted in the 730 model, reducing the taxes to be paid. It is possible to deduct an amount equal to 19% of the expenses incurred, without limits or deductible. Some specialized health expenses can be deducted only for the part exceeding the amount
of 129.11 euros.
Technical and IT Subsidies Bonus
For the purchase of technical and IT aids, people with disabilities can take advantage of:
- Personal income tax deduction of 19% of the expenditure incurred.
- Reduced VAT at 4%.
These benefits are also available to the family members of the person with disabilities, provided that the latter is fiscally dependent on them.
Disabled Care Worker Deduction
The expenses incurred by personal care workers in cases of non-self-sufficiency are deductible from personal income tax in the amount of 19%, up to a maximum expense of 2,100 euros, with a total income not exceeding 40,000 euros.
Subsidized VAT Means of Aid
For the purchase of vehicles necessary for accompanying, walking and lifting people with disabilities, the reduced VAT rate of 4% applies. Stairlifts, prostheses, aids for permanent functional impairment, devices to facilitate hearing for the deaf and vehicles for non-walking people are included
.
Concessions for the Blind
Blind people can benefit from:
- Personal income tax deduction of 19% of the expenses for the purchase of a guide dog.
- Flat-rate deduction of guide dog maintenance expenses.
- Reduced VAT at 4% for the purchase of editorial products.
Concessions for the Elimination of Architectural Barriers
Expenses for interventions aimed at overcoming architectural barriers can be deducted through:
- Restructuring bonus: personal income tax deduction of 50% of expenses incurred.
- Architectural barrier bonus: 75% deduction for interventions admitted up to 31 December 2025.
- Superbonus 2024: interventions aimed at eliminating architectural barriers can be included as towed interventions.
Insurance Policy Deduction
Expenses for insurance policies that provide for the risk of death or permanent disability, or of non-self-sufficiency, are deductible from personal income tax at 19%. The deductible amount is 530 euros for insurance against the risk of death or permanent disability and 1,291.14 euros for those that cover
the risk of non-self-sufficiency.
Concessional Inheritance and Donations Tax
When a person with a serious disability benefits from the transfer of assets as an inheritance or donation, the tax applies only to the part of the share that exceeds 1,500,000 euros. Law no. 112 of 22 June 2016 also provides for tax exemption for assets destined for trusts or special funds in favor of people with severe disabilities
.
