Many disabled people know that a car is up to 100 hp. they are not subject to transport tax. However, not everyone knows that a car with more than 100 hp can be exempted from vehicle tax.
According to paragraphs. 2 p. 2 art. 358 of the Tax Code of the Russian Federation are not subject to transport tax: cars specially equipped for use by people with disabilities, as well as with an engine power of up to 100 horsepower (up to 73, 55 kW), received (purchased) through the social security authorities in accordance with the procedure established by law …
Many (including some of our tax authorities) believe that this paragraph is only about cars up to 100 hp. In fact, this is not the case. A car up to 100 hp, if it is issued for a disabled person, is automatically deducted from the vehicle tax. If the car is more than 100 hp, then the situation is a little more complicated. This car must be specially equipped for use by people with disabilities (for example, manual control), then it will not be subject to transport tax.
For this you need:
Install special equipment on the vehicle.
Contact the traffic police, get there a referral to check this equipment. This check will show if the equipment is special for the particular case and if it meets the standards.
After passing the check, with the received papers, you must come back to the traffic police. There it is necessary to put marks in the vehicle registration and registration certificate (in special marks) that the car is equipped with special equipment for disabled people.
Now you need to collect all the papers (including certificates of disability) and hand them over to the tax office.
Keep in mind that the date when special marks were entered there is put in the vehicle registration and registration certificate. From the following month, the transport tax should not be charged from you. Therefore, it is advisable to do all this quickly.
