Lazio Region, OK for the law on tax breaks to support cultural heritage

At today's meeting of the Regional Council of Lazio, the bill no. 228 of 15 October 2025 on tax concessions for the support and enhancement of cultural and landscape heritage was unanimously approved. Its first signatory was Marco Bertucci (regional councillor of Fratelli d'Italia), President of the Budget Commission.

Individuals wishing to make liberal donations for the promotion and enhancement of the cultural and landscape heritage of the Lazio Region and for measures envisaged by Decree Law Decree 83/2014, the Art Bonus - which the bill therefore supplements and enhances - will be able to benefit from a tax credit on IRAP up to EUR 20,000: EUR 534,000 has been allocated for each year of 2027 and 2028 and EUR 80,000 for 2026, for the creation of an IT platform.

Marco Bertucci (consigliere regionale di Fratelli d’Italia), Presidente della Commissione Bilancio.

An agreement is to be signed with the Inland Revenue Agency to regulate the methods and procedures for accessing tax benefits, and the Regional Council is to adopt a regulation implementing the law that also provides for the establishment and operation of an IT platform for the presentation of intervention projects, the management of donations, and the related applications for tax benefits.

A law with a high symbolic value, as the promoter explained in his speech in the chamber. "The objective is to protect our landscape, our cultural heritage, our environment, and at the same time to give smaller municipalities, our villages, the attention of those who want to make an active contribution to their territory. I thank my fellow councillors who signed the bill, the opposition for having understood the value of this initiative, and the work of Councillor Righini and his offices, who promptly found the necessary resources," says Marco Bertucci.

"We have included among the beneficiaries the entire regional productive fabric: joint-stock companies and cooperatives, partnerships, simple and professional companies, and foundations, all with a registered office or stable organisation in Lazio. On the other hand, interventions can be promoted by public and private non-profit organisations, cultural cooperatives, and recognised ecclesiastical bodies, thus enhancing the role of territorial realities, which are often the custodians of widespread and proximity cultural assets,' continues the regional councillor of Fratelli d'Italia. 'I consider this law to be a symbol of this regional administration's attention to its territories: we overcome the logic of contributions by invitation to tender and introduce an automatic incentive, based on objective criteria and a digital reservation system, we mobilise private capital for culture, thus reducing dependence on public funds alone,' Marco Bertucci closes.