Tax relief for donations of cultural goods

• Natural persons, pursuant to Article 15(1)(h) of Presidential Decree (Testo Unico delle Imposte Dirette - T.U.I.R.) 917/86;
• non-commercial entities pursuant to Article 147 of the same decree;
• persons with business income pursuant to Article 100, paragraph 2, letter f) of the same Presidential Decree.

The procedure is promoted by natural persons or non-commercial entities or persons with business income who intend to make liberal disbursements for works on cultural heritage.

Before submitting the application if the disbursement is made by a non-commercial entity, a written agreement must be drawn up proving the willingness to contribute to the financial support of the works for the tax relief requested.

The disbursing entity is required to submit the application to the Technical Service Superintendency for Cultural Assets, which must indicate

- the name of the beneficiary

- the legal nature of the beneficiary

- the amount of the disbursement made in the tax period for which the relief is requested

- the name of the building

- the description of the property;

- the intended use;

- a brief description of the intervention;

- estimated time of realisation.

The beneficiary must submit the cost estimate, broken down into specific items, with explicit reference to the grant for approval and endorsement.

Upon completion of the works, the beneficiary shall submit to the Technical Service Superintendency for Cultural Assets a declaration in lieu of the deed of notoriety pursuant to Article 47 of Presidential Decree no. 445 of 28/12/2000, as amended and supplemented, relating to the expenses actually incurred for the works to which the tax benefits relate.

The Superintendency of Cultural Assets Technical Service, having assessed the documentation submitted and carried out the appropriate checks, shall, within a maximum period of 90 days from the day after receipt of the application, approve the expenditure estimate by sending it, duly endorsed, to the grantor and the grantee.

The sending of the expense estimate endorsed by the Superintendency of Cultural Assets Technical Service constitutes authorisation to apply for the tax deduction or deduction.

The application may be forwarded either by email to the following pec address serv.soprintendenza@pec.provincia.tn.it or by traditional means, i.e. by registered mail with advice of receipt or delivered by hand to the head office of the Soprintendenza per i beni culturali (Superintendency of Cultural Assets Technical Service) or to the various decentralised public information and assistance desks throughout the territory.

For the beneficiary referred to in Articles 15, 147 and 100 of the T.U.I.R:

• cost estimate broken down into specific items, indicating the activities financed by the grant;
• photocopy of an identity document of the applicant (if the application is signed with a handwritten signature and not in the presence of the employee in charge)
• information notice pursuant to EU Regulation no. 679 of 2016(alternative to the declaration of having read the privacy policy made available on the website).

For the provider pursuant to Articles 15 and 147 of the T.U.I.R:

• copy of the agreement signed pursuant to Art. 15 , paragraph 1, letter h) (or art. 147) of Presidential Decree no. 917 of 22 December 1986, as amended. -T.U.I.R.;
• photocopy of an identity document of the applicant (if the application is signed with a handwritten signature and not in the presence of the employee in charge)
• information notice pursuant to EU Regulation no. 679 of 2016(alternative to the declaration of having read the privacy policy made available on the website).

For the grantor under art. 100 of the T.U.I.R:

• photocopy of an identity document of the applicant (if the application is signed with a handwritten signature and not in the presence of the employee in charge)
• information notice pursuant to EU Regulation no. 679 of 2016(alternative to the declaration of having read the privacy policy made available on the website).

None.