Iva agevolata 4%

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Consula il sito

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Scarica il fascicolo informativo riguardo le agevolazioni fiscali per le persone disabili e invalide.

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Acquisti con Iva agevolata al 4% ( Legge 104/92) riservata a persone disabili aventi diritto.


  • Allegare fotocopia del documento originale ( verbale rilasciato dalla Commissione ASL)  che attesti l’invalidità pari al 100% del richiedente

  • Allegare fotocopia della carta di identità leggibile (fronte e retro) e del tesserino sanitario (fronte e retro)

Inviare tutti i documenti a:

Dopo averci fatto pervenire la documentazione corretta, il nostro servizio clienti vi genererà una pagina dedicata, che vi invierà tramite mail, dove potrete effettuare l’acquisto con l’agevolazione fiscale.

 

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Scheda informativa

Ausili tecnici e informatici: Iva agevolata e detrazione Irpef

(tratto dal sito della agenzie delle entrate)

Per l’acquisto di mezzi necessari alla deambulazione e al sollevamento dei disabili si applica l’aliquota Iva agevolata del 4%.

Tra i beni soggetti a Iva agevolata rientrano, ad esempio:

  • le protesi e gli ausili inerenti le menomazioni di tipo funzionale permanenti (compresi pannoloni per incontinenti, traverse, letti e materassi ortopedici antidecubito e terapeutici, cuscini jerico e cuscini antidecubito per sedie a rotelle o carrozzine eccetera)

  • gli apparecchi per facilitare l’audizione ai sordi e altri apparecchi da tenere in mano, da portare sulla persona o da inserire nell’organismo, per compensare una deficienza o una infermità 

  • le poltrone e i veicoli simili per invalidi, anche con motore o altro meccanismo di propulsione, compresi i servoscala e altri mezzi simili adatti al superamento di barriere architettoniche per soggetti con ridotte o impedite capacità motorie.

Si applica l’aliquota Iva agevolata al 4% anche ai sussidi tecnici e informatici rivolti a facilitare l’autosufficienza e l’integrazione dei portatori di handicap indicati all’articolo 3 della legge n. 104 del 1992.
Rientrano nel beneficio le apparecchiature e i dispositivi basati su tecnologie meccaniche, elettroniche o informatiche, sia di comune reperibilità sia appositamente fabbricati. Deve inoltre trattarsi di sussidi da utilizzare a beneficio di persone limitate da menomazioni permanenti di natura motoria, visiva, uditiva o del linguaggio, e per conseguire una delle seguenti finalità:

  • facilitare la comunicazione interpersonale, l’elaborazione scritta o grafica, il controllo dell’ambiente, l’accesso all’informazione e alla cultura

  • assistere la riabilitazione.

Per fruire dell’aliquota Iva ridotta, il disabile deve consegnare al venditore, prima dell’acquisto, la seguente documentazione:

  • specifica prescrizione rilasciata dal medico specialista dell’Asl di appartenenza, dalla quale risulti il collegamento funzionale tra la menomazione e il sussidio tecnico e informatico

  • certificato, rilasciato dalla competente Asl, attestante l’esistenza di una invalidità funzionale rientrante tra le quattro forme ammesse (cioè di tipo motorio, visivo, uditivo o del linguaggio) e il carattere permanente della stessa.

Oltre all’agevolazione Iva, alle persone disabili è riconosciuta una detrazione dall’Irpef pari al 19% delle spese sostenute per l’acquisto di:

  • mezzi necessari all’accompagnamento, alla deambulazione, alla locomozione, al sollevamento

  • sussidi tecnici e informatici per l’autosufficienza e l’integrazione.

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