Art Bonus
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!
Two examples:
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
Iban: IT55G0623010920000046467478)
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.