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.

Expenses for healthcare and aids: how to detract them?

When living with a chronic disability, among the other things, you have also to consider the need for constant pharmacological or physical therapies and, sometimes, to buy aids (e.g. crutches or walking sticks) enabling you to be more autonomous. They can also have high costs, but here is the good news: most of those expenses (and many more) can be deducted, both for you and for your dependent relatives.

You can entirely deduct from your income, displaying the fiscal receipt or the invoice:

  • general medical expenses, e.g. for unbranded drugs and not-specialized medical services
  • “specific assistance” expenses, i.e. those related to assistance (e.g. for nurses or hospital attendants) and physiotherapy or occupational therapy. If who benefits from the assistance is in a hospital or an ad hoc care institute, only the medical and paramedical expenses related to the assistance itself can be deducted, not the entire boarding costs: then, it’s essential to request documents that report separately the specific expenses.


Healthcare expenses

Furthermore, you can benefit from a 19% Irpef deduction for:

  • specialized healthcare costs (e.g. blood tests, diagnostic tests, specialized medical examination and surgery), for the part exceeding the €129,11 allowance;
  • expenses to buy aids and artificial limbs for walking purpose, armchair for not-walking people, apparels for the containment of hernias or fractures, or orthopaedic corsets;
  • expenses to transport the disabled person by ambulance;
  • expenses to build ramps removing the architectonical barriers inside and outside the disabled person home, provided that you haven’t benefited from the fiscal facilitation for this kind of interventions as per the 13/89 law or, if so, for the exceeding part (if applicable);
  • expenses to adapt the elevator, so that it can contain wheelchairs;
  • expenses to buy technical and IT aids, to improve the disabled people self-sufficiency and facilitate their inclusion;
  • expenses to buy apparels needed to accompany the disabled people and to support their walking and lifting;
  • expenses for interpreting services paid by deaf people, always presenting the fiscal receipts released by the interpreters.

Then, carefully store prescriptions, invoices and fiscal receipts: the Income Revenue Authority could request them in order to let you benefit from the facilitations!