The works of art contemplated by the law include examples of contemporary art (less than 50 years old and thus not protected by the Codice dei Beni Culturali (the Code of Cultural Heritage)that, naturally, must be of unquestionable artistic value.
Proposals must be submitted to the local MiBAC Superintendency that, in the wake of a series of verifications, forwards the request to the DGAAP.
Requests are evaluated by the DGAAP and subsequently forwarded to a special Inter-Ministerial Committee.
Taxpayers may present a proposal for transfer of ownership, signed and complete with all personal data, via registered mail, o certified email, or by hand, to the peripheral institutions of the MiBAC responsible for the territories in which the applicant resides (for published material applications are to be submitted to the Director Generalate for Libraries and Cultural Institutes) and to the local office of the Agenzia delle Entrate, complete with the following attachments:
The procedure is fully detailed in Circular n. 23 dated 17/7/2015 issued by the General Secretary of the MiBAC.
The Inter-Ministerial Committee is composed of: