Law 104 of 1992 provides a series of important benefits for people with disabilities and their family members. Among these, there are some specific facilitations regarding car purchases. But is it possible to buy a car imported from abroad and take advantage of the benefits provided by Law 104? The answer is yes, the law also provides for this possibility.
Let’s see together in detail the content of the regulation and how it is possible to take advantage of this opportunity.
Car purchase with law 104: what the law provides
To alleviate the financial burden that people with disabilities and their families must face in purchasing a vehicle that is often adapted to specific needs, Law 104 provides for several concessions for the purchase of cars, both new and used.
In particular, you have the right to:
- Reduced VAT at 4% (instead of 22%) on vehicles with a maximum engine capacity of 2000 cc if petrol, 2800 cc if diesel and hybrid and with a power not exceeding 150 kW if electric;
- IRPEF deduction of 19% on the purchase cost of the vehicle (therefore a “discount” on the taxes to be paid), with a maximum deductible expense of 18,075.99 euros.
- Permanent exemption from paying car tax;
- Exemption from the transcription tax on property transfers, which are therefore free.
It is important to specify, however, that it is possible to take advantage of the benefits on only one vehicle, once every 4 years from the date of purchase, unless it is stolen or demolished earlier. And the benefits are valid only if the vehicle is purchased from a dealer, not from private individuals.
Buying a car with law 104: the vehicles allowed
The legislation also contains specifications regarding the types of vehicles that can be purchased using the benefits. The benefits are valid, in fact, only on:
- Passenger cars;
- Motor vehicles for mixed transport (goods and people);
- Specific vehicles for the transport of goods or people in particular conditions, therefore with special equipment;
- Motorhomes
- Other vehicles such as sidecars and three-wheeled motorcycles
Car concessions law 104: who can benefit from them
Furthermore, Law 104/92 also specifies the requirements to be eligible for the benefits. In fact, only people who are:
- blind and deaf;
- with a psychological or mental handicap;
- with severe limitation of walking ability;
- with reduced or impaired motor skills (and in this case they are entitled to the concession only for the purchase of adapted vehicles).
Moreover, the law provides that these facilitations can be used either directly by the person with disabilities or by the family member who is responsible for them. However, naturally, the purchased vehicle must be used only or mainly for transporting the person with disabilities.
How to buy cars with law 104 from abroad
The law does not, however, provide limitations on the origin of the vehicle, which can also be imported from a foreign country. Consequently, it is possible to purchase a car under Law 104 from a foreign dealer and enjoy the provided benefits even if it is a regulation in force only in Italy. During the purchase, however, there are some details to keep in mind, which concern the choice of the vehicle and, in particular, the VAT on imported cars.
For example, if a person with disabilities (or their family member) wants to purchase a vehicle from Germany on sale on portals like mobile.de or AutoScout24, they must first choose cars with VAT exposed, i.e., with VAT included. Where can this information be found?
- On mobile.de, the sales announcement shows both the total price and the price excluding VAT;
- On AutoScout24, a superscript “1” next to the price indicates that VAT is displayed.
Since Law 104 is not recognized in Germany, the individual cannot purchase directly from the German dealer but must use an intermediary like IMPORTAMI AUTO. In this case, therefore, we will buy the car directly from the dealer and then resell it to the customer, applying the reduced VAT rate of 4%. On transportation and registration costs, however, we will apply 22% VAT as these are costs related to ancillary services.
Buying a car with 104 from abroad: our experience
Buying cars with Law 104 from a foreign dealer is therefore possible, but it is a delicate transaction that can be complex for those who are not experts in the field. If you need to purchase a vehicle for yourself or a family member with disabilities, contact us. We will put our experience in car importation at your service, and you will be able to enjoy all the benefits provided by the law.