cultural-patronage

CULTURAL PATRONAGE

Having been awarded the status of public utility, the Triennale fits the statute of patronage to which are associated tax benefits, thus rewarding those who bet on cultural development.

If the patron is a Corporate Tax: The tax benefit constitutes acceptance as costs / expenses of the fiscal year, at 120% (scaled up to 20%) up to 6/1000 on turnover or services, of grants awarded .

If the patron is a Person Singular: are deductible from taxable income of the year to which they relate corresponding to 25% of amounts allocated value in cases that are not subject to any limitation (State); or equal to 25% of the allowances, up to 15% of the tax in other cases value.

Find out more here (PT)