Motorists with the Law 104 can enjoy tax deductions, even when they do the tire change on your car? According to the law to subjects with disabilityor to family members who are fiscally dependent, the Iperf deduction of 19% and reduced VAT at 4% on buying a new car and in some cases also for your own maintenance ordinary and extraordinary.
In this short guide we try to understand if this category of motorists enjoy tax advantages even after the purchasesuch as for the tire change.
Law 104 car maintenance
STANDARD – The owners of Law 104 when they have to buy a car, or need to take it to the mechanic or tire dealer, they must keep in mind a very specific rule, namely the resolution n. 306 / E of 17 September 2002 of the Revenue Agency.
VAT – According to what was written by the legislator 4% VAT it is applied to the disabled person, or whoever for him, only and exclusively in the mechanical operations for the technical or instrumental adaptation of the vehicle e not in the cost of ordinary maintenance or repairs of any kind.
IRPEF – On the contrary the disabled with the 104 enjoy personal income tax deduction for the repair and maintenance costs of adapted vehicles, but only once every 4 years and within a maximum expenditure ceiling equal to 18,075.99 euros. Therefore this type of deduction is usually applied only in cases of Extraordinary maintenance of a certain economic burden, such as for the repair of a car after a car accident or after the installation of LPG or methane system.
TIRE CHANGE – Returning to the question we asked ourselves in the introduction, the motorist possessing Law 104, who must change the tires to the car, it does not enjoy no tax breaks.
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