Art Bonus is a concrete tool to encourage cultural patronage.
Thanks to a tax mechanism, which follows what has already been envisaged for investments aimed at energy saving (EcoBonus), 65% of the amounts donated to culture and to Teatro Sociale Como has been tax deductible since 2013.
The advantage is in the numbers!
1) Individuals and entities not engaged in commercial activities:
TAX CREDIT OF 65% OF THE DONATION, WITH LIMIT OF 15% OF TAXABLE INCOME (the contribution can be of any amount).
example: LIBERAL PAYMENT OF 300 EURO. With an ART BONUS benefit of 65%, that is € 300 = € 195 tax credit.
2) Business income holders:
65% TAX CREDIT OF LIBERAL PAYMENT, WITH 5% OF REVENUE.
example: FEE of € 10.000 for every € 2.000.000 of annual revenue. With an ART BONUS benefit of 65%, that is € 10.000 = € 6.500
Method of payment by bank transfer made out to AsLiCo:
CARIPARMA CREDIT AGRICOLE
Using other payment systems provided for by art. 23 of Legislative Decree 241/97, that is by cashier checks or by debit, credit and prepaid cards.