The purchase of a vehicle under Law 104 provides specific benefits for the person with reduced mobility, or their assisting caregiver/family member. These incentives include a reduced 4% VAT rate, IRPEF deductions, and exemption from road tax (bollo auto). To qualify, the vehicle must be used solely or primarily for the benefit of the disabled person. If the car is purchased by a family member, that individual must be confirmed as a “tax dependent” of the buyer.
Tax Benefits & Incentives
Italian Law 104 of 1992 defines the fundamental principles regarding the rights, social integration, and assistance for individuals with reduced mobility.
Download the Official Guide
Download the complete PDF guide provided by the Italian Revenue Agency (Agenzia delle Entrate) for detailed regulatory information:
What the Law Says
The application of a reduced VAT rate for vehicles intended for the transport or driving of persons with disabilities was originally introduced by Law 9 April 1986, n. 97, and regulated by the Ministry of Finance decree of 16 May 1986.
Required Documentation
Pursuant to Article 1 of the aforementioned decree, the beneficiary must provide the dealership with documentation proving the right to the incentive in order to obtain the 4% VAT rate. This includes:
- Certification of the disability status.
- A self-declaration (atto notorio) confirming that an analogous subsidized vehicle has not been purchased within the previous four years.
Our experts can assist you in verifying all documentation for compliance during the purchase phase. If you have any doubts regarding the correct documentation, you can contact your trusted accountant or the dedicated regional assistance structures.