The Italian tax agency clarified that individuals with reduced or impaired motor skills who wish to purchase a vehicle with a 4% VAT rate must provide a copy of their special driving license indicating the required adaptations. They are not required to submit a certification of disability if the license specifies the vehicle adaptations. The clarification was issued in response to a request from a national association working in the field of personal mobility and transportation for people with disabilities and their families.
Source: eutekne.info