https://www.ortopedia-sanitaria-cibrario.com/agevolazioni-fiscali
For correct planning of orders, we invite you to send them by July 30th
so that the shipment of the goods is best organised.
Orders received after this date will be shipped in September.
The sales and rental activity will resume regularly from 2 September in the usual opening hours 9.00-12.30 and 15-30-19.00.
LAW 104/92: ALL CONCESSIONS FOR DISABLED PEOPLE, DISABLED PEOPLE AND THEIR FAMILIES
Law 104 of 1992 guarantees respect for human dignity and the rights of freedom and autonomy of disabled people and their families, to promote their full social integration, in school, at work and in society.
For this reason, it regulates and regulates benefits and supports to allow disabled people to achieve the greatest possible autonomy and participation in collective life, supporting and facilitating not only the disabled person, but also their family, through psychological, psychopedagogical and technical aid.
Index
RIGHTS AND INTERVENTIONS PROVIDED BY LAW 104
To guarantee the integration of disabled people, the 1992 law provides various benefits and rights:
than to his family members;
to disabled people in wheelchairs or wheelchairs and people with reduced mobility;
who through their activities promote job placement and integration;
extra-curricular activities to complement educational activities;
from the region of competence;
LAW 104: PAID PERMIT FOR FAMILY MEMBERS OF DISABLED PEOPLE
Law 104 also regulates paid work permits for disabled people and for family members who support and take care of people with disabilities or suffering from disabling pathologies.
The art. 33 of the law allows workers who assist a disabled person to be able to manage working hours, depending on the assistance
and the care the assisted person needs. The worker also has the right:
to optional abstention for up to 3 years for biological or adoptive parents of children with serious handicaps, or alternatively 2 hours
daily leave until the child turns three; 3 days, even continuously, of absence per month, also permitted for disabled workers; the possibility of choosing the workplace closest to your home; to refusal to transfer and night work.
LAW 104: TAX BENEFITS
Tax benefits are provided for disabled people, including the deductibility of medical expenses and specific assistance in cases of serious and permanent disability due to an impairment;
There are also concessions for the purchase of private cars for use by disabled people:
IRPEF deduction of 19%;
reduced rate of 4%;
stamp duty exemption;
exemption from the tax for registration of the transfer of ownership to the PRA;
However, as regards the adaptation of individual transport, the ASL is required to contribute to the costs of the modification
of driving tools.
For purchases in Orthopaedics:
The 4% VAT is a tax relief provided for by law n. 104/92 which provides for the reduction of the rate from 22% to 4% for subjects
with disabilities.
Who can benefit from the benefits and supports provided by law
Law 104 is aimed at people with total or partial disabilities, defining a disabled person as someone who has a physical, mental or sensorial minority, in a progressive or stabilized phase, which can cause social disadvantage and marginalization by preventing normal learning, social relations and work integration. The law protects all people, including foreigners and stateless people (those who do not have citizenship, such as nomadic peoples) with a permanent residence in Italian territory.
The law provides benefits for the following categories of people:
disabled workers;
natural, foster or adoptive parents of a child with a serious disability;
the spouse or de facto partner, and relatives or relatives within the third degree of familiarity with serious disability.
The disabled person and his family members have the right to benefit from the services and rights provided by law in relation to the severity of the handicap, the residual individual capacity and the effectiveness of rehabilitation therapies.
How to request the benefits of law 104
To take advantage of the benefits guaranteed by law 104 it is necessary to obtain the handicap certificate, which, just like the certificate
of disability, is issued by a medical commission of the relevant ASL (made up of an INPS doctor
and by an expert for the various cases to be examined).
The commission has the task of verifying and establishing the degree and severity of the disability.
The process to follow to obtain the certificate is as follows:
go to your doctor, who will electronically fill out a certificate with an identification code on the INPS website,
which certifies the patient's condition and the services requested; within 90 days, the disabled person must book
the commission's visit directly to the INPS portal; the state agency will establish the day and time of the visit by
of the medical commission, which may also take place at the patient's home upon express request of the attending physician,
it will be possible to postpone the visit only once.
What is the difference between handicap and civil disability
It is necessary to distinguish the assessment of the handicap from the recognition of disability, which allows you to request a pension
and disability allowances: the first, in fact, highlights the social repercussions that a disability can generate, while
disability refers to a person's inability or difficulty in carrying out certain daily actions, as a consequence
of physical, mental, visual, intellectual or hearing limitations.
It is therefore possible for a 100% disability to be recognized even though no handicap is present, in the same way a small percentage of disability can be recognized for a disabled person.
In this regard, law 104 identifies 3 levels of severity, which provide tax and employment benefits. If the disability, in correlation with age, requires permanent and continuous assistance, the situation is defined as serious and receives priority.
in public service intervention programs.
The recognition of civil disability which allows access to welfare benefits and social security benefits, such as
the pension, is regulated by law n.118 of 30 March 1971.
TAX BENEFITS
Who can benefit from this tax break?
Citizens with appropriate documentation/certification/prescription
(Law 104/92 or specialist doctor's prescription).
On which products can the reduced VAT be applied
al 4%?
List of articles: beds, sick lifts, armchairs, scooters, stair lifts, stair climbers, anti-decubitus and therapeutic mattresses, air compressor mattresses, anti-decubitus cushions, diapers for incontinents, sleepers,
catheters, elastic-compressive supports (stockings or sheaths)
for lymphedema and burns.
What documentation is necessary to benefit from the 4% VAT?
The buyer/customer must give the seller before purchasing: copy of identity card tax code copy of Civil Disability Law 104.
Copy of Civil Disability Law 104.
IMPORTANT: The product you purchase must be related to disability, e.g. to purchase an armchair, scooter or stairlift: if the buyer is unable to walk, it is fine –
If he is incontinent, no.
USEFUL LINKS
https://www.agenziaentrate.gov.it/portale/web/guest/le-
tax-breaks-for-people-with-disabilities
https://www.agenziaentrate.gov.it/portale/iva-ridotta-per-l-acquisto-di-ausili-tecnici-e-informatici
Source: Revenue Agency
https://www.agenziaentrate.gov.it/portale/iva-ridotta-per-l-acquisto-di-ausili-tecnici-e-informatici
The VAT relief at 4% instead of 22% is applied to the purchase of vehicles aimed at walking and lifting the disabled person.
The reduced VAT rate of 4% is also applied to technical and IT aids which are aimed at facilitating the self-sufficiency and integration of disabled people falling within the categories of the art. 3 of law 104 of 1992.
Devices and equipment based on electronic, IT or mechanical technologies benefit from this concession. The aids must be used for the benefit of persons with permanent visual, motor, speech or hearing impairments, or to aid and facilitate written or graphic processing, interpersonal communication, control of the surrounding environment and access to culture and information.
In order to benefit from the reduced VAT rate, the disabled person must, before purchasing, deliver the following documentation to the seller:
For technical and IT aids, in addition to the invoice (receipt or receipt), it is necessary to acquire and keep it
a certification from the attending physician certifying that
that subsidy is used to facilitate self-sufficiency
and the possibility of integration of the person with disabilities
TAX DEDUCTIONS
Orthopedics tax deductions: what are the current regulations?
First, we need to understand what they are
the regulations in force today.
Well, according to what Italian law states,
for prostheses and orthopedic aids, it can be deducted on site
of tax return, 19% of the expenses incurred during the purchase phase.
This is a significant economic advantage for those in need
of these aids and can benefit from their use
of specific supports.
What are the aids that benefit from the deduction?
The benefits include prostheses, that is, everyone
the corrective or auxiliary means of an organ lacking or impaired in its functionality.
In detail, the orthopedic aids that are used
of concessions are:
The 19% discount applied thanks to orthopedic tax deductions can be a panacea for those who have various types of problems and do not have a very large budget available.
Orthopedics tax deductions:
In recent times, tax returns have expanded more and more and today multiple goods or products purchased can be declared to receive tax deductions.
Little by little more and more medical devices are
returning to this system.
Tax deductions for orthopedic products such as supports and aids can only be obtained if the correct documentation is shown and presented.
The fundamental document to obtain this typology
discount is the doctor's prescription.
It does not need to be the trusted family doctor
to issue this prescription, but naturally it must be a doctor recognized by the register in Italy.
New Budget Law 2020 on traceability
of tax deductions of 19% - Deductible health expenses: which ones to pay in cash and which ones by card.
From 2020, only the purchase of medicines and medical devices are deductible with cash payment.
Surgical and specialist visits will have to be paid for with traceable instruments.
All this to benefit from the tax deduction
of 19%.
Medicines and medical devices are among the deductible expenses that can still be paid in cash.
The same goes for healthcare services offered by public or private facilities accredited by the National Health Service.
For advice you can read the complete guide drawn up by the Ministry on benefits on healthcare costs.
https://www.agenziaentrate.gov.it/portale/spese-sanitarie-detraibili
__________________________________________________________
For the verification of expenditure, the relevant documents consist solely of invoices,
from tax receipts and "talking" receipts.
The taxpayer, therefore, is not required to show proof
of payment.
Each article on this site is disclosed for public information, as protected by Art. 19 of the Universal Declaration of Human Rights and by Art. 21 of the Italian Constitution
The information contained in this site is presented for informational purposes only, in no case can it constitute the formulation of a diagnosis or the prescription of a treatment,
They do not intend and must not in any way replace the direct doctor-patient relationship or the specialist visit.
It is recommended to always seek the opinion of your doctor and/or specialists regarding any indication reported or any doubts.