All facilities for the disabled and their carers

In Italy, the concessions of law 104 are numerous, with various benefits and aids provided for by the legislation for people disabled and their family members . Benefits, these, which operate in different fields, and which very often not everyone knows. In this guide, we will then discover everything there is to know about the law 104 : give permissions to the tax breaks , without forgetting the deductions for all those who are in possession of the recognition of handicap, invalidity and non self-sufficiency . We will therefore not only talk about the rights of the disabled, but also those of the people who assist them, helping them in everyday life.

To whom Law 104 is addressed in Italy

Introduced on February 5, 1992, Law 104 is the main legislative reference on the rights and protections provided for people with disabilities. The benefits of law 104 aim to promote well-being and promote the autonomy of disabled people , i.e. those with a physical, mental or sensory handicap, which can cause more or less serious difficulties in learning, in personal relationships or in work. These are therefore subjects that must necessarily be protected to face the risk of a social disadvantage and marginalization linked to their condition.

Not only that, in our country there are also specific protection measures for family members who provide assistance, who are entitled to the three days of permits of law 104 and extraordinary leave. Of course, as already mentioned, the aid to which disabled people have the right to access depend on the seriousness of the specific situation , ascertained by a commission of doctors.

The same rights are extended to foreigners who have residence, domicile or who in any case live in Italy. In addition, article 33 of law 104/92 includes particular tax concessions and deductions, both for medical treatment and for assistance services, together with the removal of architectural barriers and the purchase of IT and cars.

Law 104: paid work permits

One of the benefits of Law 104 provides that employees with recognized severe disabilities, and employees who provide assistance to their family members, can benefit from paid work permits and periods of extraordinary leave . More specifically, disabled workers have the right to rest of 1 or 2 hours a day, the assessment is based on working hours, or 3 days of leave per month.

Again article 33 of law 104 , establishes that 104 paid permits are due not only to disabled people, but also to parents , even adoptive or foster parents, to spouse , and to relatives or kin by the 2nd degree . In this scenario, there are 3 days of monthly work permit, regularly paid and covered by notional contributions.

With the law 103/2010 this right was then extended to relatives or relatives of the 3rd degree , if the parent or spouse of the disabled person in a serious situation is 65 years old or is suffering from disabling, deceased or missing pathologies. As for the parents, or those on their behalf, of disabled children, the rights vary according to the age of the children :

• when they are less than 3 years old there are 3 days of leave per month, alternatively to a leave longer parental or daily rests of 1 or 2 hours;
• between 3 and 12 years old, parental leave can be longer, or it can be replaced by 3 days of leave per month;
• when they are more than 12 years old, they can have 3 days of leave per month.

To make a request for permits for 104 it is necessary to apply to the INPS through the official website, with the service Online Submission of Income Support Applications , to patronages, or by calling the number 803164 from a landline phone and the number 06164164 from a cellular phone e.

Tax benefits law 104

The benefits of law 104 pass also for specific tax breaks , in the form of deductions and deductions for certain types of expenses incurred. Let’s think first of all of the deductions for the purchase of vehicles , equal to 19% on the expense, with 4% VAT, and exemption from stamp duty and tax for the transfer of ownership. A disabled person is entitled to a 19% deduction and 4% VAT even when purchasing computers, phones, tablets or other IT tools . assistance and rehabilitation costs . There is also the possibility of totally deducting the health costs related to the purchase of means for walking, and those for the removal of architectural barriers, such as the construction of ramps and ” installation of lifts.

The 104 also provides for a check to the increased family unit and exemption from tax visits for diseases related to disability. Finally, in cases of serious disability, the facilities provided by law 104 extend to a economic benefit from the State , in the terms of disability allowance, disability pension , and disability pension.

By disability allowance we mean that granted for a recognized reduction in work capacity of more than 67 percent, and in the presence of at least 5 years of contributions paid, of which at least 3 in the last 5 years. The disability pension is instead recognized in the case of disability greater than 74 per cent, while the disability pension is up to the private worker who is recognized as having total incapacity for work.