Fiscal facilitations for disabled people: what’s new in 2017

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:

So, let’s see in detail the news about the fiscal facilitations for disabled people for 2017.

agevolazioni fiscali 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.

EASs 2017: what’s new for disabled people

Last week, after 15 years of wait, the new EASs (Essential Assistance Levels) were approved, through a measure signed by the Prime Minister, Paolo Gentiloni. They include the updated list of all the services and activities citizens can obtain by the National Healthcare Services (NHS), to ensure uniformity of treatment for everyone, everywhere in Italy.

LEA - ospedale

The approved list of EASs includes some new services dispensed by the NHS, for free or paying a ticket; for instance, vaccinations against some forms of meningococcus, pneumococcus and HPV and the heterologous medical assisted fertilization. The list of rare and chronic diseases has been updated too, with diseases such as the celiac one passing from the first to the second group.

LEA - autismoThe approved EASs include news for disabled people too. It’s largely debated the fact that the Down syndrome, so far considered a “rare disease” (which implies the total dispensation from the ticket payment for all the healthcare services related to the specific disease), now passes among the “chronic diseases”, with the immediate consequence of restricting just to has had certified a 100% invalidity the total dispensation. News for people with autism as well: access to more advanced therapies, commitment to the inclusion and integration of the child with autism in the social life, through a stronger connection among healthcare, school and family.

Furthermore, the new EASs also redefine the prosthetic nomenclator, i.e. prostheses and aids that can be prescribed at the expenses (totally or partially) of the NHS, to facilitate the life of people with various disabilities. For instance, it will be possible to prescribe:

LEA - assistenza

  • IT and communication aids (including eye communicators and keyboards for people with severe disabilities);
  • hearing aids based on digital technology, home automation tools and sensors to command and control the spaces (e.g. alarms and online rescue services);
  • cutlery and furnishings for motoric disabilities, shower gurney, 4 wheels-scooter, wheelchairs with verticalizing system, wheelchairs for severe and complex disabilities, lifters both fixed and for bath tub, grab bars and armbands for the bath, stairlifts for interiors;
  • artificial highly technological limbs and vocal recognition system and eye pointers.

Yet someone says the EASs are going to be reviewed in the upcoming weeks: let’s wait and see!