Art Bonus Tuscany

You can support Photolux Festival through the Tuscany Art Bonus!
What is the Art Bonus Tuscany? The Region of Tuscany was among the first Italian regions to endow itself with specific legislation, Regional Law No. 18 of April 5, 2017, which aims to incentivize, by means of specific tax breaks, the financial support offered by private “patrons” to intervention projects located in Tuscany and presented by public or private nonprofit entities, but also by ecclesiastical bodies recognized under civil laws, that have the purpose of promoting, organizing and managing cultural activities and enhancing the cultural heritage and landscape. The “patrons” to whom the Tuscan regional rule recognizes the possibility of enjoying tax benefits as a result of a donation made by them in support of a project in the field of culture or landscape, are companies, freelancers, foundations (including banking foundations), which have their registered office or a permanent establishment in Tuscany. One of the firsts novelty introduced by the Tuscan regional law is that of having made it possible to combine the tax relief granted by the Tuscany Region with that granted by the State to Tuscan “patrons” who make donations in support of projects located in the Region and provided for by article 1 of the decree-law of 31 May 2014, n.83, converted, with amendments, by law 29 July 2014, n.106 ( the so-called “Art Bonus Decree”), which are published on the national portal Art Bonus.

The tax relief granted consists of a tax credit on the IRAP (Imposta Regionale sulle Attività Produttive), of different amounts: IRAP relief of 40% of the donated amount if the donation is made to a project that does NOT also benefit from the national tax relief; IRAP relief of 20% of the donated amount if the donation is made to a project that also benefits from the national tax relief (the two reliefs can be combined!).

The minimum donation amount is 1,000 euros.