European and Taxation aspects regarding the framework of disabled people. Future perspectives and the way ahead

From a taxation perspective, the Italian legislator has set in motion several fiscal advantages regarding the disabled people. Purely as examples several fiscal advantages are in the following highlighted. The benefits (VAT, road tax, etc.) can always be claimed by a member of the disabled person's family (spouse, brother, sister, parents-in-law, daughter-in-law and son-in-law, adoptive parents, children and parents replaced by the next of kin in the ascending or descending line) if the disabled person is dependent on them (i.e. if his total gross income does not exceed EUR 2,840.51). An exception to this rule is the output of Irpef (income tax), VAT, road tax, and transfer tax; the benefits are deductible from total income if they were borne for the family members listed above, even if they are not entitled to maintenance under tax law. The flat-rate deduction for the maintenance of the guide dog is exclusively available to the visually impaired persons (and not also to persons to whom he is dependent) and apart from the supporting documents relating to the expenditure incurred.