- Holders of a special BS driving license with vehicle adaptation codes can benefit from the 4% VAT rate for adapted vehicles without needing a copy of the handicap certification.
- The required documentation includes a simple copy of the license (showing adaptation codes) and a declaration that the benefit was not used in the previous four years.
- Since January 29, 2022, the handicap or disability certification is not required if the license indicates the necessary vehicle adaptations.
- The Italian Revenue Agency confirmed this interpretation in response to a recent inquiry.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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