Autore: Lupi, Raffaello
Titolo: L'Art Bonus come sovvenzione pubblica in forma di "credito d'imposta"
Periodico: Aedon (Online)
Anno: 2014 - Fascicolo: 3 - Pagina iniziale: 0

To improve art and culture Italian tax law granted a tax credit equal to 65 percent of contributions to public museums and monuments. The tax credit replaces previous similar provisions and also tax deduction for direct tax purposes, which were - however - less favourable. The tax credit can be gained also by taxpayer in a loss position, because can be used to pay withholding taxes, value added tax, social contributions for employees, and other tax liabilities. Public cultural institutions must give evidence of the sums received also in order to allow the payer an advertising impact similar to that of a sponsorship.


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SICI: 1127-1345(2014)3<0:LBCSPI>2.0.ZU;2-W
Testo completo: http://www.rivisteweb.it/download/article/10.7390/78732
Testo completo alternativo: http://www.rivisteweb.it/doi/10.7390/78732

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