by Redazione 02/11/2026
Categories: Policy / Disclaimer
Article 109 of the 2027 Budget Bill provides for expanding the pool of beneficiaries of the Art Bonus, the 65% tax credit on donations to cultural institutions. This also includes religious organizations, archives, and corporate museums.
The Art Bonus will also be available to cultural festivals, private museums, corporate archives, ecclesiastical institutions, and organizations dedicated to the preservation of historic villas and gardens. This is one of the new provisions included in the 2027 Budget Bill, which, in Article 109, proposes to significantly expand the pool of beneficiaries eligible for the 65% tax credit granted to those who make charitable donations in support of culture. If approved, the measure will thus extend a tool—which until now has been aimed primarily at public cultural heritage and certain performing arts activities —to new categories of private entities and cultural institutions.
The text of the bill, consisting of 157 articles and set to begin its parliamentary process in the Chamber of Deputies, introduces a series of amendments to Decree-Law No. 83 of May 31, 2014, which established the Art Bonus. The main change consists of the addition of a new paragraph, 1-bis, which identifies six additional categories of beneficiaries eligible for tax-advantaged donations. The provisions are expected to take effect starting with the tax year ending on December 31, 2027.
The first category concerns third-sector entities, foundations, and recognized associations with legal personality and non-profit status that are engaged in the conservation, restoration, and management of buildings, villas, parks, and gardens of particular artistic, archaeological, or historical interest. To qualify for the benefit, these entities must demonstrate that they have been operating in the sector for at least five years and that the protection of this heritage is among their statutory purposes.
However, simply engaging in the conservation of a historic property will not be sufficient: the buildings, villas, and gardens in question must have been formally recognized as cultural heritage sites pursuant to Article 13 of the Code of Cultural Heritage and Landscape, and public access and adequate public enjoyment must be guaranteed for a minimum number of days per year. The procedures will be defined by a subsequent decree of the Ministry of Culture, adopted in consultation with the Ministry of Economy and Finance. Another restriction concerns the use of the funds: donations may be used exclusivelyto financeconservation, maintenance, and restoration work on the properties and areas in question, excluding any other structures, whether movable or immovable, including those that are instrumental or appurtenant.
The second category includes civilly recognized ecclesiastical entities and church councils, for which the Art Bonus may be used to support conservation, maintenance, and restoration work on cultural heritage assets belonging to their respective entities, as defined in Article 10 of the Cultural Heritage Code. This extension therefore also applies to ecclesiastical historical and artistic heritage.
A third change concerns the organization of cultural events and festivals. The tax credit may be granted for donations made to entities with legal personality that organize initiatives of particular national or international importance. Even in this case, however, simply organizing a festival will not be sufficient: the event must be recognized as an initiative of significant public interest based on criteria to be established by the implementing decree.
Article 109 also extends the Art Bonus to cultural institutions that receive funding under Law 534 of 1996 or other special laws. Donations may be used to carry out the institutional activities provided for in their respective bylaws. A similar provision applies to committees and national editions established under Law 420 of 1997 or other special laws, which may benefit from these grants for their institutional activities.
The sixth category represents one of the most significant developments for the museum sector: private cultural institutions and sites—including archives and corporate museums—will also be eligible for the incentive, provided they are accredited by the National Museum System in accordance with the ministerial decree of February 21, 2018. For cultural institutions and venues owned by public entities, however, the rules already established under the Art Bonus remain in effect.
The measure not only expands the number of beneficiaries but also introduces new reporting and oversight requirements. Entities receiving donations under the new provisions must adopt a separate accounting system to manage the funds collected and those actually spent. They must also submit the reports required by the Art Bonus regulations on a monthly basis. The Ministry of Culture, in consultation with the Revenue Agency, will be responsible for conducting random audits on the allocation and use of the funds. If the funds are used for purposes other than those declared, the Ministry must inform the Revenue Agency, which will proceed to recover the value of the tax credit, increased by one-quarter as a penalty, to be borne by the beneficiary.
To implement the new provisions, a decree by the Minister of Culture—in consultation with the Minister of Economy and Finance—must be adopted within six months of the law’s entry into force. This decree will define the procedures for implementing the extension, including the criteria for identifying festivals and events of significant public interest and the requirements for the use of the relevant historical and landscape assets.
The financial report attached to Article 109 estimates the costs arising from the measure at 17.9 million euros for 2028, 34.9 million for 2029, and 51.9 million euros annually starting in 2030. The provisions will also be subject to the assessments provided for in the Expenditure Analysis and Evaluation Plans contained in Appendix VI of the 2025–2029 Medium-Term Structural Budget Plan.
Culture Minister Alessandro Giuli commented on the extension, presenting the measure as a way to strengthen the relationship between public institutions and civil society in the protection of cultural heritage. “With Article 109, we are making a tool more effective—one that has already made it possible to mobilize over one billion euros—by extending the 65% tax benefit on charitable donations to new entities, from private cultural institutions to corporate archives and museums, and from third-sector organizations to foundations dedicated to the preservation of historic residences, villas, and gardens of historical and artistic interest,” the minister stated during the Chamber of Deputies’ review of the bill.
Giuli also clarified that the expansion is not intended to transfer public responsibility for preservation to private individuals: “The state retains its responsibility for preservation, while private involvement expands the possibilities for conservation and public access.” The minister thanked Economy Minister Giancarlo Giorgetti and Maurizio Lupi for their joint work on the measure, expressing the hope that patronage might assume a more stable role in cultural policies.
It is worth noting that the extension of the Art Bonus is, at this stage, a provision contained in a bill and not yet a definitive amendment to the law. Its actual incorporation into the legal system will therefore depend on the approval of the Budget Law and subsequent implementing measures.
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| Art Bonus: The government wants to extend the tax credit to festivals, private museums, and religious organizations |
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