LEGGE 104/1992 – AGEVOLAZIONI PER L’ACQUISTO DI VEICOLI Cosa prevede la normativa La Legge 104/1992 riconosce agevolazioni fiscali per l’acquisto di veicoli destinati al trasporto o all’uso di persone con disabilità riconosciuta. Principali benefici: • IVA agevolata al 4% (anziché 22%) • Detrazione IRPEF del 19% sul costo d’acquisto • Esenzione dal bollo auto •…
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