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titulo	ARTICLE 105: REQUIREMENTS FOR PEOPLE WITH DISABILITIES TO DIFINITIVE IMPORT SPECIAL VEHICLES
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contenido	ARTICLE 105: REQUIREMENTS FOR PEOPLE WITH DISABILITIES TO DIFINITIVE IMPORT SPECIAL VEHICLES For the purposes of article 61, section XV of the Law --206-Art. 61--, people with disabilities who intend to carry out the definitive importation of special vehicles or permanently adapted to their needs and the other merchandise that allow them to replace or reduce their disability, as well as those carried out by legal entities for non-profit purposes authorized to receive donations --360-Anexo 14-- deductibles in accordance with the Law on Income Tax (Ley del Impuesto sobre la Renta), whose activity is the care of people with disabilities, must meet the following requirements: Property title that proves the legal possession of the vehicle; Document issued by the person in charge of the specialized technical establishment abroad that made the adaptation, which must state the following: Vehicle identification data, such as brand, model, type and serial number, and Description of the adaptation made to the vehicle and that it is permanent; Certificate issued by a health institution with official authorization to prove their disability; Declaration under protest of telling the truth that the vehicle is outside the national territory, and The others established by the Service Tax Administration (Servicio de Administración Tributaria) --3-Art. 1-- through Rules. --322-Regla 3.3.10-- For the purposes of the Law and these Regulations, it is understood as merchandise that allows to replace or reduce a person's disability, prostheses, orthoses, or any other technical assistance that suits their body. For the purposes of article 63 of the Law --206-Art. 63--, the vehicles referred to in this article shall not be considered for purposes other than those that motivated the benefit of the exemption, due to the fact that the person with a disability is not on board the vehicle, provided that the copy of the customs declaration (pedimento) --196-Art. 2-- of definitive import --306-Regla 1.3.1-- --309-Regla 1.6.29-- --388-Apendice 8-- and the device that had been permanently installed was not removed from the vehicle for personal use or transportation of people with disabilities.
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ARTICLE 105: REQUIREMENTS FOR PEOPLE WITH DISABILITIES TO DIFINITIVE IMPORT SPECIAL VEHICLES

For the purposes of article 61, section XV of the Law --206-Art. 61--, people with disabilities who intend to carry out the definitive importation of special vehicles or permanently adapted to their needs and the other merchandise that allow them to replace or reduce their disability, as well as those carried out by legal entities for non-profit purposes authorized to receive donations --360-Anexo 14-- deductibles in accordance with the Law on Income Tax (Ley del Impuesto sobre la Renta), whose activity is the care of people with disabilities, must meet the following requirements:

Property title that proves the legal possession of the vehicle;

Document issued by the person in charge of the specialized technical establishment abroad that made the adaptation, which must state the following:

Vehicle identification data, such as brand, model, type and serial number, and

Description of the adaptation made to the vehicle and that it is permanent;

Certificate issued by a health institution with official authorization to prove their disability;

Declaration under protest of telling the truth that the vehicle is outside the national territory, and

The others established by the Service Tax Administration (Servicio de Administración Tributaria) --3-Art. 1-- through Rules. --322-Regla 3.3.10--

For the purposes of the Law and these Regulations, it is understood as merchandise that allows to replace or reduce a person's disability, prostheses, orthoses, or any other technical assistance that suits their body.

For the purposes of article 63 of the Law --206-Art. 63--, the vehicles referred to in this article shall not be considered for purposes other than those that motivated the benefit of the exemption, due to the fact that the person with a disability is not on board the vehicle, provided that the copy of the customs declaration (pedimento) --196-Art. 2-- of definitive import --306-Regla 1.3.1-- --309-Regla 1.6.29-- --388-Apendice 8-- and the device that had been permanently installed was not removed from the vehicle for personal use or transportation of people with disabilities.

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