Law No. 106 of 29 July 2014, as part of the 'Urgent provisions for the protection of the cultural heritage, the development of culture and the revival of tourism', introduced in Article 1 - 'Art-bonus', a tax credit to encourage liberal donations in support of culture.

THE TAX CREDIT IS GRANTED TO ALL PERSONS

- who make the liberal disbursements in support of culture and entertainment, envisaged by the provision in question, regardless of their nature and legal form.

THE TAX BENEFIT OF THE ART BONUS CANNOT BE APPLIED

- to liberal disbursements made in favour of cultural assets belonging to private non-profit legal entities, including civilly recognised ecclesiastical entities.

It is sufficient to keep a copy of the document certifying the cash disbursement with the reason for payment identifying the object/beneficiary body. Through the website www.artbonus.gov.it it is possible, for patrons, to transmit the data of the liberal disbursement made and download from the portal a self-declaration containing all the data of the donation, if the entity to which the disbursement was made has transmitted to the portal the disbursement pursuant to paragraph 5 of art. 1 of the Art bonus law. This self-declaration, integrated with the authorisations for the purposes of privacy, may be used for the publication on the Art bonus website of the names of patrons who have contributed to the support of the public cultural heritage with their disbursements. The self-declaration may be kept and used for personal use; for the purposes of the tax benefit, it does not need to be sent to the Art bonus offices.