Your contribution is crucial to cherishing and fostering it. And there are various ways for you to support and care of it, through a donation, a 5×1000 payment or in other forms.
Museo Storico e il Parco del Castello di Miramare
C.F. 90148150320
IBAN IT57Y0103002230000004167862
Art Bonus
SUPPORT CULTURE: A 65% TAX REFUND FOR YOU
Pursuant to Article 1 of Italian Decree Law No. 83 of 31 May 2014, “Urgent provisions for the protection of cultural heritage, the development of culture and the revitalisation of tourism,” converted with amendments into Italian Law No. 106 of 29 July 2014, as amended, a tax credit for cash donations in support of culture and the performing arts, the so-called Art bonus, as support for patronage of cultural heritage.
WITH ART BONUS DONATING 100 COSTS 35
You can recover 65% as a tax credit.
For information on how Art Bonus is used at the Museo Storico e il Parco del Castello di Miramare, contact the Ufficio Promozione e Comunicazione (Promotion and Communication Office).
For more information on the Art Bonus and how to take advantage of the credit
https://artbonus.gov.it/
Regulatory source:
Italian Law No. 106, 29 July 2014, as amended. . Conversion, with amendments, of Decree Law No. 83 of 31 May 2014
“Urgent provisions for the protection of cultural heritage, the development of culture and the revitalisation of tourism” (Official Gazette No. 175 of 30 July 2014) https://artbonus.gov.it/la-normativa.html
DONATIONS THAT QUALIFY FOR CREDIT
Cash donations that qualify for the tax credit must relate to:
- maintenance, protection and restoration of public cultural heritage;
- supportof public-owned cultural institutes and places;
- construction of new facilities, restoration and upgrading of existing ones, belonging to public entities or institutions that, without profit, carry out exclusively activities in the performing arts;
BENEFICIARIES
- who make donations in support of culture and the performing arts provided for in the relevant regulation, regardless of the nature and legal form.
HOW TO DONATE
- banks (e.g., wire transfer);
- post offices (e.g., deposit to bank account in the name of the beneficiary);
- debit, credit and prepaid cards, bank cheques and drafts.
Donations made in cash are not eligible for the tax credit.
Donations may only be given to publicly owned cultural heritage sites.
AMOUNT OF CREDIT
In relation to the qualification of the person making the donations, there are different upper limits on tax credit eligibility. More specifically:
- for individuals and entities not engaged in business activities (employees, retirees, professionals), the tax credit is granted up to 15 percent of taxable income;
- for business income earners (companies and sole proprietorships) and non-business entities that also engage in commercial activities, the tax credit is granted up to a limit of 5 per thousand of annual revenues.
HOW TO USE THE CREDIT
However, the accrued tax credit must be divided into three equal annual installments.
Differentiated ways of use are provided, depending on the qualification of the person making the donations.
MIRAMARE MUSEUM PROJECTS
- Restoration of Maximilian and Charlotte’s piano::
https://artbonus.gov.it/1345-pianoforte-a-tavolo,-met%C3%A0-xix-secolo,-manifattura-jos-wopaterni-(vienna).html - Painting of metal artifacts in the Park of Miramare
https://artbonus.gov.it/1345-museo-storico-e-il-parco-del-castello-di-miramare.html - • Restoration of the cannons of Leopold of Belgium, in the Park of Miramare Castle
https://artbonus.gov.it/1345-museo-storico-e-il-parco-del-castello-di-miramare.html
SPONSORSHIPS
To propose sponsorship projects for the Miramare Museum, contact the Ufficio Promozione e Comunicazione
WHAT IS A SPONSORSHIP?
Sponsoring cultural heritage involves the participation of private individuals in bearing the costs for the conservation and management of cultural heritage and thus the association of the name, brand, image or product of businesses such as companies, firms, or partnerships, with a cultural asset or initiative.
TYPES OF SPONSORSHIP
- Technical sponsorship: all or part of the project is designed and implemented by the sponsor. Services may consist of both works and instrumental services and supplies.
- • Pure or financial sponsorship: the sponsor finances the payment obligations incurred by the Museum Management under the contract also by paying directly for them.
- Mixed sponsorship: is a combination of the first two in which the sponsor can, for example, take care of the design only and provide funding for the planned work.
TAX TREATMENT
- advertising expenses:: paid for the implementation of initiatives that, mainly though not exclusively, aim at disseminating products, brands and services, or otherwise at directly increasing sales;
- entertainment expenses: sincurred to enhance the prestige and image of the company and to enhance its development opportunities, without giving rise to the increase in sales.
The choice of the type of treatment is identified on the basis of the goals set.
The different qualification affects deductibility for direct tax purposes, as advertising expenses are fully deductible unlike entertainment expenses.
REGULATORY SOURCES
- • Legislative Decree No. 50 of 18 April 2016, article 19;
- Legislative Decree No. 42/2004, Article 120 – Cultural Heritage Code
- Decree of the Minister of Culture of 19 December 2012 – Approval of technical standards and guidelines on sponsorship of cultural assets and similar or related matters.
5×1000
I fondi ricevuti saranno destinati alle attività di conservazione, protezione e valorizzazione del patrimonio culturale del Museo.
In fase di dichiarazione dei redditi è possibile destinare il 5 per mille al Museo Storico e il Parco del Castello di Miramare.
È sufficiente compilare la sezione dedicata presente sul proprio modello di dichiarazione dei redditi scegliendo come destinazione l’opzione “finanziamento delle attività di tutela, promozione e valorizzazione dei beni culturali e paesaggistici (soggetti di cui all’art. 2, comma 2, del D.P.C.m. 28 luglio 2016)” e inserendo il Codice Fiscale del Museo Storico e il Parco del Castello di Miramare (C.F. 90148150320).
Taxpayers exempt from the obligation to submit a declaration can make choices for the allocation of 8, 5 or 2 per thousand of IRPEF by submitting the form, in a sealed envelope:
Allo sportello di un ufficio postale
che provvederà a trasmettere la scelta all’Amministrazione finanziaria. Il servizio di ricezione della scheda da parte degli uffici postali è gratuito. L’ufficio postale rilascia un’apposita ricevuta.