The Decreto-Legge 31 maggio 2014, n. 83, titled “Disposizioni urgenti per la tutela del patrimonio culturale, lo sviluppo della cultura e il rilancio del turismo,” addresses urgent measures for the protection of cultural heritage, the development of culture, and the revitalization of tourism in Italy. The decree, effective from June 1, 2014, and subsequently modified by Law 106 of July 29, 2014, is a comprehensive legislative effort aimed at addressing the dire needs of Italy’s cultural sites, promoting cultural initiatives, and enhancing the tourism sector.
A key component of the decree is the introduction of the “Art-Bonus,” a tax credit designed to incentivize private donations for the maintenance, protection, and restoration of public cultural assets. This measure encourages financial contributions from individuals and businesses by offering a 65% tax credit, thus fostering greater community involvement in the preservation of cultural heritage.
The decree also prioritises the rehabilitation of significant cultural sites, such as the archaeological area of Pompeii and the Royal Palace of Caserta, as well as regions affected by natural disasters like Abruzzo and L’Aquila. By directing funds and resources to these areas, the government aims to remedy existing degradation and prevent further deterioration of these historical sites.
Additionally, the decree outlines measures to boost tourism, recognizing it as a strategic sector for Italy’s economic recovery. It promotes the digitization and informatization of tourism services to enhance competitiveness and attract more visitors. The legislation also includes provisions for better management of cultural assets and tourism through organisational reforms within the Ministry of Culture and the National Tourism Agency (ENIT).
Financial norms and procedures for implementing these initiatives are also specified to ensure accountability and transparency. Overall, Decreto-Legge 31 maggio 2014, n. 83 represents a significant legislative step towards safeguarding Italy’s rich cultural heritage and leveraging it for economic growth and sustainable tourism development.
