Benvenuto nella presente guida sulle Agevolazioni Fiscali su Ausili Ortopedici per persone aventi Disabilità, il presente articolo è stato scritto con l’obiettivo di facilitare la lettura della Guida ufficiale dell’Agenzia delle Entrate, scaricabile al seguente link in PDF.
La presente Guida illustra e delinea nel particolare i seguenti punti:
- Quali sono le Agevolazioni Fiscali su Ausili Ortopedici;
- Chi può usufruire delle agevolazioni fiscali;
- Che tipologia di ausili ortopedici è possibile richiedere le agevolazioni;
- Come richiedere le agevolazioni fiscali.
Nello specifico tale articolo descriverà quali sono le principali Agevolazioni su spese sanitarie specificatamente agli Ausili Ortopedici sulla Mobilità come deambulatori per anziani, scooter elettrici e carrozzine per disabili.
Quali Agevolazioni Fiscali su Ausili Ortopedici ci sono?
Quali e quante sono le spese detraibili dall’IRPEF in caso di acquisto di Ausili Ortopedici utilizzati per la riabilitazione? Secondo la Guida ufficiale dell’Agenzia delle Entrate in caso di disabilità le persone hanno diritto di richiedere delle agevolazioni fiscali sull’acquisto degli ausili ortopedici.
Le normative tributarie mostrano particolarmente attenzione alle persone afferenti disabilità motorie, riservando a loro e familiari numerose agevolazioni fiscali. Come vedremo alla fine di questo articolo sono spiegate le regole e le modalità da seguire per richiedere le agevolazioni di seguito elencate.
In caso d’acquisto di mezzi d’ausilio lo Stato riconosce le seguenti detrazioni fiscali:
- detrazione dall’IRPEF del 19%;
- IVA agevolata al 4% sull’acquisto.
Ma chi può usufruire di queste Agevolazioni? Solamente la persona disabile oppure anche i familiare della persona disabile?
Chi ha diritto a Tali Agevolazioni Fiscali?
Ai sensi dell’articolo 3 della Legge n. 104 del 1992 sono presenti le specifiche per attestare una persona come disabile. Possono usufruire delle agevolazioni fiscali:
- Disabili con grave limitazione della capacità di deambulazione o affetti da pluriamputazioni,
- Disabili con ridotte capacità motorie.
I disabili elencati al primo punto sono coloro che hanno un grave handicap (comma 3 dell’articolo 3 della legge n. 104/1992), certificato con verbale dalla Commissione per l’accertamento dell’handicap presso l’Asl.
Le persone disabili che rientrano nel secondo punto invece presentano che presentano ridotte o impedite capacità motorie ma che non risultano contemporaneamente “affetti da grave limitazione della capacità di deambulazione”.
Solo per quest’ultima categoria di disabili il diritto alle agevolazioni è condizionato all’adattamento del veicolo.
La normativa legislativa è diretta anche a tutti i familiari delle persone disabili, riservando loro innumerevoli agevolazioni fiscali. Infatti le detrazioni dall’IRPEF del 19% possono essere fruite anche dal familiare del disabile a condizione che quest’ultimo sia fiscalmente a suo carico.
Quando le agevolazioni sono concesse al familiare della persona con disabilità?
Può beneficiare delle agevolazioni fiscali sopra descritte (IRPEF e IVA) anche il familiare che sostiene la spesa, solamente a condizione che il portatore di handicap sia a suo carico ai fini fiscali.
Se il portatore di handicap è fiscalmente a carico di un suo familiare (possiede cioè un reddito annuo non superiore a 2.840,51 euro), può beneficiare delle agevolazioni lo stesso familiare che ha sostenuto la spesa nell’interesse del disabile.
NOTA: Le agevolazioni sono riconosciute tuttavia solamente se i veicoli sono utilizzati, in via esclusiva a beneficio delle persone disabili.
Che tipologia di ausili ortopedici è possibile richiedere le agevolazioni?
Per quanto riguarda la Tipologia di Ausili Ortopedici ai quali è possibile ottenere la detrazione del 19% senza togliere la franchigia di 129,11 Euro alle spese sostenute per:
- trasporto in ambulanza della persona disabile,
- acquisto di poltrone per inabili e minorati non deambulanti,
- l’acquisto di arti artificiali per la deambulazione,
- l’acquisto di deambulatori per disabili,
- la costruzione di rampe per l’eliminazione di barriere architettoniche,
- l’adattamento dell’ascensore per renderlo idoneo a contenere la carrozzella,
- l’acquisto di sussidi tecnici e informatici rivolti a facilitare l’autosufficienza,
- i mezzi necessari all’accompagnamento, alla deambulazione e al sollevamento dei disabili.
Come richiedere le Agevolazioni Fiscali?
Le Persone riconosciute ai sensi della Legge n. 104 del 1992 come “Disabili” possono richiedere le agevolazioni fiscali mediante un documento di Autocertificazione (ovvero una dichiarazione sostitutiva di atto notorio la cui sottoscrizione può non essere autenticata se accompagnata da una copia del documento di identità del sottoscrittore), facendo riferimento a precedenti accertamenti sanitari effettuati da organi abilitati all’accertamento di invalidità.
Per i disabili con grave limitazione della capacità di deambulazione, occorre il verbale di accertamento dell’handicap, emesso dalla Commissione medica dell’Asl (o da quella integrata Asl-Inps), dal quale risulti che il soggetto si trova in situazione di handicap grave (art. 3, comma 3, della legge n. 104 del 1992), derivante da patologie (comprese le pluriamputazioni) che
comportano una limitazione permanente della deambulazione.
Una volta attestata la disabilità della persona è possibile fare richiesta sulle detrazioni fiscali attraverso il Modello 730 ordinario o precompilato che è disponibile nell’area riservata a ciascun utente sul sito dell’Agenzia delle Entrate scaricabile al seguente Link.
Nel seguente Modulo 730 il contribuente nel quadro “oneri e spese sostenute” per sé o familiari può richiedere le agevolazioni ai fini delle detrazioni IRPEF.
Come compilare il Modulo 730 per le Detrazioni Fiscali su Ausili Ortopedici?
Una volta scaricato il Modello del 730 dal sito istituzionale dell’Agenzia delle Entrate il contribuente può indicare nel “QUADRO E” quali sono le spese sostenute in caso di acquisto su Ausili Ortopedici.
Il QUADRO E nella SEZIONE 1 (che comprende i righi E1 a E10) sono presenti le spese per le quali spetta la detrazione d’imposta del 19% o 26%.
In caso di spese relativo a Ausili Ortopedici come i Deambulatori bisogna fare affidamento al rigo E3 che è relativo alle spese sanitarie su mezzi necessari all’accompagnamento, deambulazione, locomozione e sollevamento e sussidi tecnici e il rigo E4 riservato alle spese per i veicoli per persone con disabilità.
Come specifica tale immagine le righe mostrate saranno quelle che dovranno essere compilato per la richiesta delle detrazioni dall’IRPEF in caso di acquisto di Deambulatori, Scooter elettrici e qualunque altro mezzo di locomozione per persone disabili.
Al seguente link potrai scaricare le Istruzioni per la compilazione del MODELLO 730.
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