Promote culture and you’ll be entitled to a 65% tax refund
Pursuant to article 1 of Legislative Decree no. 83 of 31.5.2014, “Urgent provisions for the protection of cultural heritage, the development of culture and the revival of tourism”, converted into Law no. 106 of 29.7.2014 as subsequently amended and integrated, a tax credit was introduced for donations in support of culture and performing arts, referred to as Art bonus, aimed at promoting patronage forms in favour of cultural heritage.
With the ART BONUS, donating 100 actually cost you 35
65% can be reclaimed as a tax credit
The donations entitling donors to the tax refund must pertain to the following purposes:
- maintenance, protection and restoration of public cultural heritage;
- supportof state-owned institutions and cultural sites;
- implementation of new facilities, restoration and enhancement of the existing ones, of non-profit government bodies or entities which exclusively carry out activities in the field of entertainment and performing arts;
Everyone is entitled to the tax refund, regardless of their nature and legal form, as long as:
their donations support any form of culture and performing arts as provided for by the applicable law.
Donations should be made exclusively using one of the following payment systems:
- at a bank (e.g. bank transfer);
- at a post office (e.g. transfer to a checking account in the name of the beneficiary);
- via debit card, credit card, pre-paid card, cheque and bank draft.
Cash donations shall not entitle donors to the tax refund.
Donations can be made exclusively in support of state-owned cultural heritage
The tax credit is granted on a 65% share of the total donations made.
Different maximum limits for the entitlement to the tax credit were set, based on the type of person making the donations. In particular:
- individuals and legal entities not operating commercial activities (employees, pensioners, professionals) are entitled to the tax credit up to 15% of their taxable income;
- owners of business income (companies and individual firms) and non-commercial entities that also operate commercial activities are entitled to the tax credit up to 5 per thousand of their annual revenues.
The tax credit to be claimed must be divided into three annual shares of the same amount.
The methods to claim the credit are different, based on the type of subject making the donation.
The Historical Museum and Park of the Miramare Castle has launched a few restoration and maintenance projects for its cultural heritage, which is possible to support through the Art Bonus initiative:
- Restoration of Maximilian and Charlotte’s pianoforte:
- Painting of the metal artefacts of the park of Miramare
- Restoration of Leopold of Belgium’s cannons in the park of Miramare
For information on the Art Bonus interventions of the Miramare Museum
Office for Promotion and Communication
firstname.lastname@example.org – tel. +39 040 224143 internal 2
For more information on the Art Bonus and how to use the credit
Law July 29, 2014, n. 106 e s.m.i. Conversion, with modifications, of the decree-law 31 May 2014, n. 83 “Urgent provisions for the protection of cultural heritage, the development of culture and the revival of tourism” (G.U. July 30, 2014, No. 175)) https://artbonus.gov.it/la-normativa.html