Order No. 449 of 2025: Deductibility of Expenses for Assistance to Disabled Persons

The order No. 449 of 2025 from the Court of Cassation has sparked a heated debate among legal practitioners and taxpayers regarding the deductibility of expenses incurred for the assistance of individuals suffering from severe and permanent disabilities. This article aims to analyze the principles established by the ruling, highlighting the requirements and limits that arise from it.

The Regulatory Context

The issue concerning the deductibility of assistance expenses is governed by Article 10, paragraph 1, letter b) of the Consolidated Income Tax Act (TUIR). This provision establishes that expenses incurred for specific assistance to individuals afflicted by severe and permanent disabilities can be considered deductible burdens. However, the legislator has provided specific prerequisites for such deductibility.

Analysis of the Ruling's Principle

Prerequisites - Limits. In terms of income taxes, the expenses deductible under Article 10, paragraph 1, letter b), TUIR, incurred by the taxpayer for the specific assistance of a person suffering from severe and permanent disability or impairment, relevant under Article 3 of Law No. 104 of 1992, are those specifically directed to the assistance of the beneficiary, regardless of the specialized nature of the assistance or the particular professional qualification of the person providing it.

The above principle clarifies that the right to deduct expenses applies to all expenses directly intended for the assistance of the disabled person, without distinction regarding the nature of the service. This means that, regardless of whether the assistance is provided by a specialized professional or a family member, the expenses can still be deducted, provided they are specifically intended for the beneficiary's assistance.

Prerequisites and Limits for Deductibility

  • Severe and Permanent Disability: The expenses must concern individuals who present a significant impairment as defined by Article 3 of Law No. 104 of 1992.
  • Direct Assistance: The expenses must be specifically directed to the assistance of the disabled person.
  • Nature of the Services: No particular professional qualification is required for the person providing assistance.

It is important to note that the Court rejected the appeal presented by the State Attorney General, thereby confirming the position taken by the lower courts. This aspect underscores the growing attention of the judiciary to the protection of taxpayers' rights, especially when it comes to necessary expenses to ensure the well-being of vulnerable individuals.

Conclusions

In conclusion, order No. 449 of 2025 represents an important step forward in clarifying the criteria for the deductibility of expenses for assistance to individuals with severe disabilities. The ruling, recognizing the legitimacy of such expenses, offers greater protection to taxpayers and promotes a more inclusive vision of fiscal policies. It is essential that taxpayers are informed about their rights and the possibilities for deducting expenses incurred for the assistance of disabled persons so that they can fully benefit from the existing regulatory provisions.

Bianucci Law Firm