Tax benefits and deductions for the disabled

TAX DEDUCTIONS FOR THE DISABLED

The tax deductions and tax credits, along with a range of other tax benefits, are simply endless for families with a severely disabled person. From car expenses to medical expenses, from IT tools to transportation equipment. To avoid wasting these opportunities, the steps are as follows: a certificate from your GP sent directly to INPS, and the application on the portal. www.inps.it (for which you can also ask for the help of a patronage), the visit to the medical commission of your local health authority, the report and finally the request to be submitted electronically to INPS.

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CAR

The IRPEF tax deduction is 19% up to a maximum of €18.057,99; VAT is reduced to 4% instead of 22%; furthermore, there is an exemption from stamp duty and registration tax for property transfers.

MEDICAL EXPENSES

Family members with a disabled Serious dependents are entitled to a full deduction from their income for general medical expenses (purchase of drugs), assistance provided by qualified personnel such as nurses, healthcare assistants, professional educators, physiotherapists. The costs of health care activities are also deductible. ippotherapy e music therapy, but only if prescribed by a doctor, and provided that they are performed in specialized centers and by healthcare professionals. If a disabled person is admitted to a care and hospitalization facility, the entire fee paid cannot be deducted, but only the portion relating to medical and paramedical expenses for specific assistance.

MEDICAL DEVICES

The expenses for are deductible the purchase of walking aids, for specialist medical services, for the purchase of armchairs for the disabled, devices for the containment of fractures, hernias and for the correction of spinal defects; and medical devices necessary for assistance and walking (crutches).

EQUIPMENT FOR MOVING

The costs related to the construction of buildings can be fully deducted. ramp and installing elevators in your home.

COMPUTER DEVICES

A 19% IRPEF tax deduction and a reduced 4% VAT rate are available for the purchase of IT equipment (PCs, cell phones, and home automation devices).

ARCHITECTURAL BARRIERS

A 36% deduction is foreseen for the costs incurred to create a architectural barrier up to a maximum amount of 48 thousand euros.

INSURANCE POLICIES

A 19% IRPEF tax deduction is available on insurance costs. The total deductible amount is €750 for policies that cover the risk of death or permanent disability, and €1.291,14 for policies that cover: the risk of not being self-sufficient in the acts of daily life.

SUCCESSIONS AND DONATIONS

If the beneficiary is severely disabled, the tax due applies only to the portion of the inherited or donated share exceeding €1.5 million, rather than €1 million.

INITIATIVES TO OFFER JOB OPPORTUNITIES TO YOUNG PEOPLE WITH DISABILITIES:

• A small artisanal brewery in Malnate provides jobs for the disabled.
• Like a tree, the house museum that tells the story of disabled people and their families (photo)
• Banda Rulli Frulli, a band of disabled kids who play with recycled instruments.