It is some time that the category of immaterial property claims the attention of the national legislator, which opts for a concept of cultural property mainly anchored to the idea of tangible heritage. The reasons of this approach are to be found: on the one hand, in the fear that, through extending the said concept, the anthropological conception of cultural property would emerge, making the object of protection too broad; on the other hand, in the conviction that protection of cultural property cannot be disconnected from their "materiality". After a closer look, however, it is possible to conceive for immaterial property instruments of protection which are different from those reserved to material goods, opting for a broad and "dynamic" notion of comprehensive protection of the concepts of valorization and promotion. The bill which is the object of the present article is oriented towards this direction.