Following the submission of the application for tax relief (project presentation) the Cultural Activities and Production Service will carry out the preliminary investigation verifying the requirements. The Provincial Council, on the basis of the preliminary investigation carried out by the Cultural Activities and Production Service, approves by 28 February of the following year the list of projects that may be the subject of liberal disbursements by the entities referred to in Article 3 of Provincial Law 17/2015.
The Cultural Activities and Production Service shall notify the beneficiary of the list of projects eligible for donations.
Subsequently the beneficiary, in the event of a positive outcome, may submit the application to take advantage of the tax benefits from 1 March to 30 June.
Within 60 days of the application deadline, i.e. by 29 August, the manager shall draw up a determination with a ranking of applications by date of arrival indicating the amount of the tax relief equal to 40% of the amount paid, in the case of Art Bonus the percentage is 35%.