The article highlights, first of all, the full legitimacy in constitutional terms and in terms of the general interest, of the tax benefits related to cultural goods. Furthermore, it shows, through a survey of tax benefits in this matter, the lack of an overall vision and the tendency to contradictory incentives, disorganized and impromptu, sometimes the result of mere needs to increase the tax levy. It hopes for a set-up of incentives that, in the awareness of the reduced availability of public resources, incentivizes, in addition to the “conservation” of cultural heritage, also their “promotion and enhancement”. Finally, it goes so far as to imagine a new facilitation model, a sort of “Cultural Box”, which encourages — through a reduction in the tax levy — the income deriving from the economic exploitation of cultural assets.