Order no. 449 of 2025: Deductibility of expenses for assistance to disabled persons

Order no. 449 of 2025 by the Court of Cassation has sparked heated debate among legal professionals and taxpayers regarding the deductibility of expenses incurred for the assistance of persons suffering from severe and permanent disability. This article aims to analyze the principles established by the ruling, highlighting the resulting requirements and limitations.

The regulatory context

The issue concerning the deductibility of assistance expenses is governed by art. 10, paragraph 1, letter b) of the Consolidated Text of Income Taxes (TUIR). This provision establishes that expenses incurred for specific assistance to persons suffering from severe and permanent disability can be considered deductible expenses. However, the legislator has provided for specific prerequisites for such deductibility.

Analysis of the ruling's maxim

Prerequisites - Limitations. In terms of income taxes, deductible expenses pursuant to art. 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 art. 3 of Law no. 104 of 1992, are those specifically aimed at the beneficiary's assistance, regardless of the specialized nature of the assistance or the particular professional qualification of the person providing it.

The maxim above clarifies that the right to deduct expenses applies to all expenses directly intended for the assistance of the disabled person, without distinction as to 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 limitations for deductibility

• Severe and permanent disability: Expenses must concern persons with an impairment relevant under art. 3 of Law no. 104 of 1992.
• Direct assistance: Expenses must be specifically aimed at assisting the disabled person.
• Nature of services: No particular professional qualification is required for the person providing assistance.

It is important to note that the Court rejected the appeal filed by the State Attorney General's Office, thus confirming the position taken by the lower courts. This aspect highlights the growing attention from jurisprudence to the protection of taxpayers' rights, particularly when it comes to expenses necessary 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 persons with severe disabilities. The ruling, by recognizing the legitimacy of such expenses, offers greater protection to taxpayers and promotes a more inclusive vision of fiscal policies. It is crucial for taxpayers to be informed about their rights and the possibilities for deducting expenses incurred for the assistance of disabled persons, so that they can fully benefit from current regulatory provisions.