Aiuti fiscali alla cultura: lo strumento dell'"Art bonus"

The problem of the resources to be allocated to the Italian cultural heritage is of pivotal importance. Given that public subsidies still represent the majority of aid, in recent times private grants (both by individuals and entities) have been highly encouraged, creating a virtuous relationship between public and private sector. In this context, a tax measure known as Art bonus has been introduced by Art. 1 of Decree Law 31 May 2014, no. 83, converted with amendments by L. 29 July 2014, no. 106, and subsequently modified and expanded (for example including also art performing activities), whereby individuals can benefit from a tax credit of 65% of their donation to assets qualified as public assets. The essay analyzes the essential aspects of the functioning of this mechanism, also highlighting some critical profiles, in a “de jure condendo” perspective that deserves to be considered to make the Art bonus even more used and efficient.