Domanda:
Buongiorno, sono un Grande Invalido del Lavoro e mi è stata riconosciuto l’art 3, comma 2, legge 104/92. Mi trovo nelle condizioni di: – disabile con ridotte o impedite capacità motorie (ma non affetti da grave limitazione alla capacità di deambulazione). Sono i possesso della patente speciale con obbligo di cambio automatico. Non mi è stato riconosciuto il diritto all’IVA agevolato ed alle altre agevolazioni di legge. Praticamente il venditore non mi ha riconosciuto questo diritto per via del comma 2 e non 3 della legge 104/92. È corretto questo atteggiamento? Grazie.
Risposta:
Gentile signore, si precisa che nel Suo caso, in qualità di disabile con ridotte o impedite capacità motorie (non affetto da grave limitazione alla capacità di deambulazione), per poter beneficiare dell’IVA agevolata, in fase di acquisto è tenuto a consegnare al venditore i seguenti documenti:
– fotocopia della patente di guida speciale, o fotocopia del foglio rosa “speciale” (solo per i disabili che guidano);
– fotocopia della carta di circolazione, da cui risulti che il veicolo dispone dei dispositivi prescritti per la conduzione di veicoli da parte di disabile titolare di patente speciale, oppure che il veicolo è adattato in funzione della minorazione fisico/motoria;
– copia della certificazione di handicap o di invalidità rilasciata da una Commissione pubblica deputata all’accertamento di tali condizioni. In essa deve essere esplicitamente indicata la natura motoria della disabilità;
– dichiarazione sostitutiva di atto notorio (autocertificazione) attestante che nel quadriennio precedente non si è beneficiato dall’applicazione dell’IVA agevolata;
– copia del documento di identità e del codice fiscale.
Detto ciò, soddisfatti i suddetti requisiti, Lei avrà senz’altro diritto a beneficiare dell’IVA agevolata, non essendo necessaria la certificazione di handicap grave di cui all’art. 3, comma 3 della legge 104/92 richiesta solo se in presenza di un soggetto disabile con grave limitazione della capacità di deambulazione. Può comunque rivolgersi al Patronato ANMIL a Lei più vicino, anche attraverso il numero verde 800 180 943, qualora necessitasse di ulteriori informazioni e/o assistenza. Cordiali saluti.
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