Art Bonus is a concrete tool to encourage cultural patronage. Thanks to a tax mechanism, which follows what has already been foreseen for investments aimed at saving energy (EcoBonus), 65% of donations can be deducted to favor museums, archaeological sites, archives, libraries, theaters and symphonic foundations. Art Bonus breaks down two barriers that have monopolized the Italian debate for too long: that of the relationship between public and private, and that of the separation between tutelage and development. With the law approved at the end of July, Italy has also finally equipped itself with adequate tax instruments to support and revive culture. Now there are no more excuses: we come from years of cuts, the time has come to invest in cultural heritage. (Dario Franceschini - Minister of Heritage and Cultural Activities and Tourism, year 2013)
The advantage is in the numbers!
1) Individuals and entities that do not carry out commercial activities:
TAX CREDIT OF 65% OF LIBERAL PAYMENT, WITH LIMIT OF 15% OF TAXABLE INCOME (contribution can be of any amount)
example: LIBERAL PAYMENT OF 300 EURO. With an ART BONUS benefit of 65% of € 300 = € 195 of tax credit
2) Business income holders:
65% TAX CREDIT OF LIBERAL PAYMENT, WITH 5% REVENUE LIMIT
example: FEE equal to € 10,000 for every € 2,000,000 of annual revenue. With an ART BONUS benefit of 65% of € 10,000 = € 6,500
Method to carry out a bank transfer payable to AsLiCo:
CARIPARMA CREDIT AGRICOLE
Using the other payment systems provided for by art. 23 of Legislative Decree 241/97, that is, by cashier checks or debit, credit and prepaid cards.