La rendita urbana culturale e la fiscalità dei centri storici. Per una teoria tributaria del patrimonio urbano tra beni comuni e destinazione del gettito

This paper analyzes the relationship between historic urban heritage and the production of economic value in contemporary cities, introducing the category of cultural urban rent. This category allows us to describe the economic surplus generated by the historical and symbolic value of urban centers and captured by economic activities located in historic centers. The article highlights how the current tax system lacks adequate tools to govern the distribution of this rent. Specifically, while urban heritage is a collective asset whose preservation requires significant public resources, the economic value it generates is frequently appropriated by private economic operators. Starting from these premises, the paper proposes rethinking the urban taxation of historic centers through the introduction of tax instruments geared towards the redistribution of cultural urban rent. The analysis integrates perspectives from tax law, cultural heritage law, and urban economics, and develops a theoretical proposal aimed at configuring a model of urban heritage taxation that provides, through a precise regulatory architecture, a Historic Center Fund funded by tourism and real estate tax components, with strengthened governance and reporting, in compliance with Articles 23, 53, 97, and 119 of the Constitution and the constraints of EU law.