The Income Revenue Authority has recently made available the updated version of its Guide to the Fiscal Facilitations for People with Disability (you can download it for free in PDF format here). The January 2017 update includes 3 main news:
- update of the documents needed to benefit from the deduction for healthcare expenses and to buy aids
- increase of the amount that can be deducted from taxes for insurance premiums
- extension of the bigger Irpef deduction to remove architectonical barriers
So, let’s see in detail the news about the fiscal facilitations for disabled people for 2017.
fiscal facilitations: expenses for healthcare and aids
In this case, the news about fiscal facilitations for 2017 concerns the documents to present in order to benefit from them. Specifically, those whose invalidity or handicap has been certified by a commission (as per the 104/92 law) may use a self-certification, specifying who and when certified their invalidity or handicap. Of course, it’s always possible that, at a later time, you are required to present the documents, therefore it’s absolutely advisable not to act as “wise guys”!
You always have to save the fiscal document (sales receipt, invoice, etc.) demonstrating the expense. Moreover, in case of prostheses and aids (including the technological ones), you’d always better save the medical prescription demonstrating the need in order to improve the quality of life of the disabled person.
FISCAL facilitations: insurance POLIcies
Other news about the fiscal facilitations for disabled people concern the insurance policies including risk of death or of permanent invalidity not lower than 5% or of not being self-sufficient in the execution of the normal daily activities. Those policies already benefited from a 19% Irpef deduction, for a maximum amount of 530 €, for the insurances including risk of death or permanent invalidity, and 1.291,14 € for those covering the risk of not being self-sufficient, respectively. The news concerns the increase from 530 to 750 € of the amount that can be deducted for the premiums deposited for people with a severe disability, that cover the risk of death.
FISCAL facilitations: architectonical barriers
Regarding interventions to remove architectonical barriers, the limits to benefit from the higher deductions have been postponed. For building renovation interventions (e.g.: elevators, goods lifts, robotics/ home automation and other technology innovations allowing to assist the internal and external mobility of people with disability), you can benefit from an Irpef deduction that’s equal to:
- 50%, to be calculated on a maximum amount of 96,000 €, for expenses from June 26th 2012 and December 31st 2017;
- 36%, to be calculated on a maximum amount of 48,000 €, for expenses from January 1st 2018.
As of today, conditions to benefit from all the other facilitations (for instance, buying a car) don’t change.