Things
The Art bonus FVG, established by the Region to initiate a joint action between public and private to support cultural activities and assets, consists in the granting of contributions in the form of tax credit in favor of subjects who make donations for projects promotion and organization of cultural activities and enhancement of cultural heritage.
Who is it aimed at?
The following subjects can benefit from the tax credit: - natural persons, - micro-enterprises, small enterprises and medium-sized enterprises which, on the date of submission of the contribution application, satisfy the requirements set out in Annex I to the regulation (EU ) n. 651/2014, - large companies, - foundations (including banking foundations, for the year 2024). These subjects must have their registered office or operational headquarters or residence or tax domicile in Friuli Venezia Giulia on the date of submission of the application
What does it predict
Beneficiaries are granted a tax credit in the following measures: - 40% of the donations allocated to the projects referred to in article 9, paragraph 1, letter a) of the legislative decree. P. Reg. 196/2019, i.e. intervention projects located in Friuli Venezia Giulia with the aim of promoting and organizing cultural activities or valorising cultural heritage; - 20% of the donations allocated to the projects referred to in article 9, paragraph 1, letter b) of the legislative decree. P. Reg. 196/2019, i.e. the intervention projects envisaged in article 1 of the legislative decree of 31 May 2014, n. 83 converted, with amendments, by law 106/2014, located in Friuli Venezia Giulia.
