ART BONUS, it is a measure of the Ministero dei Beni Culturali that represents an important novelty in the field of liberal donations applied to cultural heritage. A great opportunity to enhance the Italian historical and artistic heritage.
The Cineteca Nazionale, established by state law in 1949, has the task of preserving and spreading the Italian film heritage. The law n.958 of 29 December 1949 establishes the deposit of the law: a copy of any Italian production or co-production film must be delivered to the Cineteca Nazionale. In 1965, law n.1213 of 4 November extended the legal deposit to short films, newsreels and current news. Under Decree 28 of 2004, the obligation is extended for productions that have received government subsidies, even if they are new matrices.
With the consult 954-1100/2017 of the Revenue Agency, the Cineteca Nazionale of the Centro Sperimentale di Cinematografia is rightfully regarded as part of the entities that can benefit from the Art Bonus, so it is available to companies and patrons who want to restore and revive great masterpieces of Italian cinema, as well as "minor" films forgotten and equally precious.