Art Bonus
Become an Art Bonus Patron!
The tax deductibility of Art Bonus donations Legislative Decree n°83/2014 is a great opportunity to allocate taxes to support the Aldo Rossi Cultural Center of Borgoricco (PD).
The Museum of the Roman Centuriation is a civic museum, and like the Municipal Library they are places of culture belonging to the public (in accordance to art. 101 of the italian Code of Cultural Heritage and Landscape) and is therefore an institution that can receive donations from its supporters, taking advantage of the Art Bonus (Legislative Decree n° 83/2014).
What is the Art Bonus?
The Art Bonus allows private citizens (employees, retired, self-employed workers), non-commercial entities (e.g. banking foundations, associations) and businesses (individual entrepreneurs and companies) to make donations in support of the Italian public cultural heritage by taking advantage of a tax credit equal to 65% of the donated amount (depositing €10,000, for example, the donor will have €6,500 deducted from the taxes due in three equal annual amount – F24 code: 6842).
How to join?
Simply deposit a donation to the IBAN* of the Municipality of Borgoricco exclusively via bank transfer, choosing from the following bank transfer descriptions:
“Art Bonus – Museum of the Roman Centuriation – Tax code or VAT number of the patron – Project «Set up of the Documentary Center on the landscape of the Roman Centuriation» or project «Set up of the spaces dedicated to temporary exhibitions»”.
“Art Bonus – Municipal Library of Borgoricco – Tax code or VAT number of the patron – Project «Creation of graphic novels about the journalist Cesco Tomaselli».
*IBAN FOR PRIVATE INDIVIDUALS:
- Current account B.C.C. Banca di Roma – Branch n. 202 of Borgoricco;
- IBAN: IT58I083276 2390000000146728
IBAN FOR PUBLIC AUTHORITIES:
- Current account Banca d’Italia;
- IBAN: IT44J0100003245221300181343
How to benefit?
For an individual, the donation cannot exceed 15% of taxable income. In this case, in the tax return it will be possible to enter the data of the transfer made and discount 65% of the amount paid, in part of a third each year from the date of the payment. For example: once you have paid €10,000, each year you will be granted a net tax discount of €2,166.67, to be used for IRPEF, IMU and additional taxes.
For a company, the donation cannot exceed 0.5% of annual revenues (for example €10,000 for revenues equal to €2,000,000, it is registered in the accounting, and allows the use of the credit from the 1st of January of the year following the payment date, to compensate for IRES, VAT, IMU and other taxes).
What is benefit for the donor?
The Municipality of Borgoricco endeavours to public the names and brands of donors, on social networks, in letters, in the Newsletter Cultura, and in communications relating to activities and events.
How is the Bonus certified?
Once the donation has been received, the Municipality of Borgoricco will do everything: the donation and the donor will be declared on the artbonus.gov.it website which represents the certification tool for the Income Revenue Agency. Donors can also register on the site and disclose their support activities for public institutes and culture sites.
The Office and the Department of Culture of the Municipality of Borgoricco, the Museum Management of Roman Centuriation are available at this phone number 049 9337931 and at the email cultura@comune.borgoricco.pd.it for any further clarification.
The donations received are published on the website www.artbonus.gov.it..
