The legislation allows people with disabilities to benefit from various concessions thanks to Law 104 of 1992: permits and leave, tax discounts on the purchase of cars, deductions for dependent children. But also advantages for buying technological devices, formally called "IT technical aids": PCs, tablets, mobile phones.
How to buy a discounted mobile phone with law 104? How much can you save by buying a smartphone with the legal benefit? The benefits provided are essentially two: discounted VAT and tax deduction. Taken together, they allow you to buy a discounted mobile phone thanks to law 104. Let's see how.
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Mobile phone with law 104: what the facility consists of
The concessions for the purchase of IT technical aids with law 104 include much more than the mobile phone. In addition to the 19% personal income tax deduction, the means of aids for people with disabilities also benefit from the reduced VAT at 4%, instead of 22%.
The benefit is intended for the purchase of "equipment and devices based on mechanical, electronic or computer technologies, both commonly available and specially manufactured", as specified by the Revenue Agency in the latest update of the concessions relating to law 104. for example, fax, modem, computer, hands-free landline phone or cell phone.
The important thing, the Revenue reiterates, is that these are subsidies for the benefit of people "limited by permanent impairments of a motor, visual, auditory or language nature" in order to facilitate interpersonal communication, written or graphic processing, control of the environment, access to information and culture and assist rehabilitation.
The benefit can also be requested by family members who have a fiscal dependent on the disabled person.
Mobile phone with law 104: reduced VAT
As mentioned, in addition to the 19% tax deduction on the expenditure incurred up to 2,840 euros, on the purchase of a discounted mobile phone with law 104, reduced VAT is recognized at 4% instead of 22%, which already allows good savings. . Together with the mobile phone, other devices such as computers, tablets, touch screens and equipment, such as:
Mobile phone with law 104: documents for the discounted purchase
According to what the Revenue Agency reports in its guide updated in July 2021, to buy a discounted mobile phone with law 104, or any other facilitated technological device and benefit from the reduced rate, "the person with disabilities must deliver to the seller, at the time of purchase, copy of the certificate certifying permanent functional disability issued by the competent local health authority or by the integrated medical commission. In fact, the minutes of the integrated medical commissions also show the existence of the health requirements necessary to request tax breaks. If these certificates do not show the functional connection between the permanent impairment and the technical and IT aid, it is also necessary to show a copy of the certification issued by the attending physician containing the certification required for access to the tax benefit ".
Only with these documents, to be presented when purchasing the mobile phone, will it be possible to obtain the discount on VAT and, therefore, on the final price.
As regards, instead, the documentation to be attached to the tax return to obtain the 19% tax deduction on the purchase of the discounted mobile phone (and other devices), the following are required: