Acquisto auto con iva agevolata per persone con disabilità: requisito “ridotte ed impedite capacità motorie”

Se hai un quesito da sottoporci, i nostri esperti sono a disposizione. Entra in questa sezione!

Qui è possibile consultare i quesiti e le relative risposte, in materia di: disabilità, infortunio sul lavoro e malattia professionale.
Se hai una perplessità o sei alla ricerca di informazioni riguardanti il tuo caso specifico, puoi scrivere ai nostri esperti all’indirizzo email: esperti@anmil.it
Segnaliamo che, nel pubblicare il quesito, sarà nostra premura rendere i vostri dati anonimi nel rispetto della normativa sulla privacy, consultabile nella sezione di chiusura del portale sotto la dicitura “Privacy”.

Domanda

Buonasera,
sono un vostro associato e dal 2004, a causa di un infortunio sul lavoro (ALL’ARTO INFERIORE DX, cammino usando la molla di codevilla) mi e’ stata riconosciuta dall’INAIL un’invalidità del 47%, sempre nello stesso anno la CML per le patenti mi ha concesso la patente BS con obbligo di adattamenti per la guida ( COD.03 frizione automatica & COD.07 pedale dell’acceleratore a sinistra del pedale del freno). Nel 2005 ho richiesto la visita presso ASL per la LEGGE 104/92  che mi e’ stata riconosciuta (art.3 comma 1 con validità illimitata).
In questo periodo ho necessità di acquistare una nuova auto, tuttavia la nuova auto non mi viene consegnata perché il concessionario dice che il verbale in mio possesso non riporta la dicitura “ RIDOTTE E IMPEDITE CAPACITA’ MOTORIE”  che per legge dal 2013 deve essere esplicitamente indicata e che quindi non posso usufruire delle agevolazioni.
Vi chiedo cortesemente se potete indicarmi cosa fare e a chi eventualmente rivolgermi per poter sistemare le cose una volta per tutte.
In attesa di una Vostra risposta in merito vi ringrazio e vi porgo cordiali saluti.                                                                                                                                                                                                                                                                                                                                                                                                    

Risposta

Gentile socio,
in merito al suo quesito, Le fornisco di seguito alcuni chiarimenti che spero possano tornarle utili. Ai sensi del’art. 4 del DL 5/2012, è obbligatorio che i cerificati di invalidità o di legge 104/92 riportino i requisiti previsti dalla normativa fiscale, relativamente all’acquisto delle vetture per le persone con disabilità. Nel caso specifico, nonostante il verbale di handicap sia senza revisione, lei dovrà richiedere all’INPS un aggiornamento dello stesso con l’inserimento del requisito: “ridotte o impedite capacità motorie permanenti” ai sensi della legge 449/97.
La legge 449/1997 si riferisce infatti alla norma primaria che è la legge 97/86 ed entrambe indicano come soggetti aventi diritto, le persone con ridotte o impedite capacità motorie permanenti. Quindi, il requisito per l’accesso alle agevolazioni fiscali è già identificato dal 1986, anche se purtroppo la asl, come nel caso specifico non l’hanno riportato, nè tantomeno l’agenzia delle entrate in precedenza l’ha preteso, omettendo una indicazione precisa.
Ora purtroppo chi non ha tali requisiti specificamente indicati, deve obbligatoriamente adeguare i verbali. Nel frattempo, come ANMIL ci attiveremo per trovare soluzioni alternative per semplificare l’iter burocratico certamente non agevole.
Può comunque rivolgersi al Patronato ANMIL, anche attraverso il numero verde 800 180 943, qualora necessitasse di aiuto nella predisposizione ed invio della richiesta all’INPS.

Inviaci il tuo quesito scrivendo a esperti@anmil.it

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