Incentivando o Patrimônio: a Contribuição das leis de Incentivo para a Representação do Patrimônio Histórico Brasileiro. Alguns Casos na Cidade de São Paulo.

Abstract

The author’s professional experience was the groundwork for this research. Its aim was to systematically investigate how rehabilitation projects are being made eligible for taxes incentives and exemptions by Brazilian Federal “Cultural Laws” (like the Rouanet law). In order to understand and explain how this process is developed, besides identifying the formal aspects of the role played by these incentive laws, this study presents a bibliographical review of some major concepts (such as historic heritage, tax exemption, restoration); consolidates the information upon the incentive laws and the necessary steps for its activation; and builds up a wide picture checking in which cases, among all the classified buildings in São Paulo with at least two different levels of protection, these fiscal incentives have been used for the revitalization of the cultural heritage. To illustrate this process it further examines three restoration works carried out in city of São Paulo, made available by the use of with funds originated from Brazilian State tax exemption incentives, with the support of private companies. The study also analyzed the quality of these rehabilitation projects and how they have contributed to the effective preservation of Brazil’s cultural heritage.