Facilities and contributions
By virtue of Law 13 of 1989 (and its subsequent amendments) on the elimination of architectural barriers, all works carried out for this purpose entitle the user to tax benefits and economic contributions.
Explanatory Circular 1669/U.L. dated June 22, 1989, clarifies that all "mobile means of transportation not permanently anchored to building structures" also enjoy equal status with masonry and structural works; therefore, mobile stairlifts with tracks, such as the Jolly Standard, Jolly Junior, Jolly Ramp and Jolly Mini-Ramp, or with wheels, such as the Squirrel, are entitled to the same benefits.
TGR stairlifts, as medical devices, included in the national nomenclature of aids, as reported in the'Official Gazette Excerpt 18.3.2017 (Essential Levels of Care) on page 65, allow them to benefit from the following advantages:
- State contribution for the removal of architectural barriers in private buildings (Law 13/1989)
- IRPEF deduction of 19% for health care expenses
- VAT concessional, at a rate of 4 percent
In addition to the benefits provided by national legislation, some regions, including the Tuscany Region, provide grants for the purchase of aids for the disabled, disbursed directly through their own provisions.
State grants and IRPEF tax deductions can be combined, as long as the combined amount of the two grants does not exceed the amount actually incurred.
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