What is the Art Bonus? Who are the beneficiaries?
The Art Bonus is a tax relief measure - introduced by Decree Law No. 83, May 31, 2014 - aimed at supporting and incentivizing maintenance, protection, enhancement and restoration of publicly owned Cultural heritage.
The facilitation consists of a tax credit granted to individuals (whether individuals, companies or non-commercial entities) who make liberal cash disbursements to protect cultural heritage or support publicly owned cultural institutions and places.
How much does the facilitation consist of and how to obtain it?
The tax credit is equal to 65 percent of the amount donated and is divided into three equal annual installments.
To obtain it, it is necessary to keep the receipt of the payment made and show it when filing an income tax return (for individuals) or when filling out the F24 form (for business income holders).
In addition:
- for individuals and entities that do not engage in commercial activity (employees, retirees, professionals), the tax credit is recognized in the limit of 15 percent of taxable income;
- for business income holders (companies and sole proprietorships) and non-business entities that also engage in commercial activity, the tax credit is instead recognized in the limit of 5 per thousand of annual revenues.
For more information see the site's "Tax Benefits" page on the Art Bonus.
Open PROJECTS AND HOW TO DONATE
"THE GIFT OF MARIA LUIGIA"
BENEFIT BOTANICAL ORCHARD OF THE UNIVERSITY OF PARMA
IBAN IT86G06230127000043652608
CAUSAL "Art Bonus - UNIVERSITY OF PARMA BOTANICAL GARDEN - Tax identification number or P. VAT of the patron - The Gift of Maria Luigia"
For more information about the collection click here!
For information on how to donate click here!
"RESTAURO ORTO BOTANICO"
Beneficiary ORTO BOTANICO DELL'UNIVERSITA' DI PARMA
IBAN IT86G06230127000043652608
CAUSAL "Art Bonus - ORTO BOTANICO DELL'UNIVERSITA' DI PARMA - Tax identification number or P. VAT of the patron - Botanical Garden Restoration"
For information on how to donate click here!
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