Mibact- Ministry of cultural heritage and activities and tourism.
ALES S.p.a. (In-house society with public capital)
Objetivos clave de la medida:

Since 2014 Artbonus supports the cultural heritage safeguarding and cultural/touristic development by providing an offset in tax debits after an investment on culture sector. The investments should be allocated to public institutes, places of culture (museums, libraries, archives, archeological sites, and monumental complexes), opera-symphonic foundations and tradition theaters. The restoration, conservation and maintenance of cultural goods and the execution of new structures, restauration or strengthen of existing ones, on the performative arts field are example of this measure. Donations and sponsorships to reach these aims are also taken into account.

Legislation: D.L. 31,.5.2014 n.83, art.1. "Disposizioni urgenti per la tutela del patrimonio culturale, lo sviluppo della cultura e il rilancio del turismo".

Alcance de la medida:
Naturaleza de la medida:
legislative, financial, institutional
Característica principal de la medida:

The tax-credit facilitator (Art Bonus) is guaranteed for all donors which support actions in the culture and the performative arts fields, including those belong to the no-profit private ownership. The annual tax-credit amount would be divided into equal three rates and its application depends on the contributions of the qualified donor. The tax-credit is 15% for individuals and no-profit entities and 5 per thousand of the annual incomes for the enterprises; donations and sponsorship are funded with a maximum of 65% tax exemption. Each beneficiary must communicate monthly with the website and its institutional one, the economical amount received and the uses of donations. Moreover, all information regarding the type of heritage related to the "Art Bonus" actions, the measures adopted for its safeguarding, and fruition, as well as the public financial supports, are published in the same website.  

Resultados esperados a través de la implementación de la medida:

The main aim of the Art-Bonus measure is the safeguarding and promotion of cultural heritage, especially through the efficient network and collaboration between public and private sectors. This partnership should also enhance the institutional administrative-tecnichal competences applied with this policy and management of the fundraising. The partnership can raise the awareness of the importance of cultural safeguarding and management also in term of sustainable development, security and employment.

The public promotion and transparency aim at the involvement of the civil society, the transmission of ethical values of cultural safeguarding, the promotion of cultural activities, the awareness-raising of micro fundraising and the enhancing of a sense of community, as well as the perspective of a common cultural heritage.

Recursos financieros asignados para implementar la medida:

The measure Art-Bonus is based on legislative and institutional framework which promotes the civil and private  financial contributions aimed at safeguarding of cultural heritage. The amount of the financial resources are variable according to the donations and the type of category.

Objetivo(s) de la Convención 2005 de la UNESCO
Cultural Domain(s)