Thanks to the introduction of the Art Bonus, supporting the Polo del ‘900 has a great tax incentive: in fact, it allows you to recover 65% of the concessional disbursement carried out in favour of the Polo del ‘900. The decree law n. 106 of 2014 Art Bonus promotes the private sector’s support in favour of the cultural heritage of our Country.
In relation to the qualification of the subject that makes the concessional disbursement, differentiated maximum limits of payment of the tax credit are planned. In particular:
- for physical persons and authorities that don’t perform commercial activities (employees, pensioners, specialists), the tax credit is recognized in the limit of 15% of the taxable income;
- for the subject owners of the business income (societies and individual firms) and non-commercial authorities that perform also commercial activities the taxable income instead is recognized in the limit of the 5 per thousand of the annual profits.