ARTFEED — Contemporary Art Intelligence

Roberto Bilotti Appeals to Italian Government to Restore Art Donation Tax Deductions Ahead of 2027 Budget

opinion-review · 2026-10-11

Roberto Bilotti, a collector and member of the scientific committee at Museo Carlo Bilotti, has released an open letter to the Italian government, advocating for a revision of Article 16-ter in the 2025 Budget Law. This article eliminates tax deductions for art donations to the State, which Bilotti claims is driving private donors away and negatively impacting cultural initiatives, particularly in southern Italy, where contemporary art is limited. He criticizes Italy's 19% deduction for low-income donors, contrasting it with the more generous deductions in the U.S. and U.K. Bilotti points out the inconsistencies in tax relief policies and notes that Article 16-ter generates little revenue while undermining public investment. He urges the 2027 Finanziaria to foster cultural growth through private partnerships.

Fatti principali

  • Roberto Bilotti is a collector, patron, member of the scientific committee of the Museo Carlo Bilotti at Villa Borghese, and organizer of art events in southern Italy
  • Article 16-ter of the 2025 Budget Law abolishes tax deductions for donations of artworks to the State and its territorial bodies
  • Bilotti appeals to the Italian government ahead of the 2027 Finanziaria to revise the provision
  • Private donors are withdrawing works in progress, leaving museums empty and closed and nullifying public funding
  • In the United States the tax deduction for art donations is 50%; in the United Kingdom it is 30%
  • In Italy the new law recognizes a 19% deduction only for those with income below 75,000 euros
  • Tax relief for monetary gifts remains, while donations of a Caravaggio or Boccioni no longer qualify
  • Tax debts can be paid with money or an artwork valued at 100%

Entità

Artisti

Istituzioni

  • Museo Carlo Bilotti
  • Villa Borghese
  • Artribune
  • Governo italiano
  • Terzo settore

Luoghi

  • Italy
  • United States
  • United Kingdom
  • Reggio Calabria
  • Rome
  • Southern Italy

Fonti

Storie collegate