Tax advantages

The advantage (4% VAT) can also be recognized for the purchase of an electrically assisted bicycle even if it is not included among the technical aids for personal mobility identified by the prosthesis tariff nomenclature by persons with permanent reduced or impaired motor abilities. To be entitled, the disabled person must produce, in addition to the certification of disability or handicap issued by the competent public medical commission, showing the permanent functional impairment suffered, the certification from the specialist doctor of the local health unit attesting to the functional connection between the bicycle with auxiliary electric motor and the impairment.