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Minerva Medicolegale 2018 December;138(3-4):23-9

DOI: 10.23736/S0026-4849.19.01779-6

Copyright © 2019 EDIZIONI MINERVA MEDICA

language: Italian

The tax benefits in civil invalidity, handicap (law 104/1992) and sensorial disability certifications: facilities for the disabled persons, practical difficulties for the healthcare operators

Michele SAMMICHELI

CML INPS, Siena, Italy



The Author is a medico-legal doctor who has spent many years conducting assessments in the field of Civil Invalidity and Handicap on behalf of the Italian Institute of Social Security (INPS). He deals with the complex and complicated theme of health requirements for granting tax benefits which, with the issuing of Legislative Decree No. 5 of February 2012, integrate records of Civil Invalidity (Law No. 118/1971), Handicap (Law No. 104/1992) and work placements for people with disabilities (Law No. 68/1999), as well as records of legal blindness and prelingual deafness. Beginning by describing a case in which the existence of the health requirements for obtaining the above-mentioned tax benefits was not correctly reflected, the Author emphasizes the current complexity of medico-legal assessment and the heterogeneous nature of benefits, which are concentrated in drafting a record of Civil Invalidity or Handicap. Alongside the medico-legal assessment for obtaining the expected benefits, from the beginning, in Laws No. 118/1971 and No. 104/1992 (provision of prostheses or aids, the possibility of benefitting from allowances or pensions, offering respite care for disabled people), over the last few years, items have appeared related to receiving tax benefits. These provide the right to purchase vehicles with reduced VAT, the use of handicap permits for people with walking disabilities, exemption from paying road tax, and tax concessions for modifying a disabled person’s vehicle. Frequently, it is precisely the lack of or incomplete expression of these items that is becoming a source of dispute for the INPS Medico-Legal Centres (C.M.L.), rather than the same medico-legal assessment for which the record was originally established.


KEY WORDS: Disability evaluation - Blindness - Legislation

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