- The Fondazione is organizing an innovative mixed reality event/concert created by a deceased composer and musician.
- The public will participate using visors that show the composer virtually performing a piano concert.
- The event will feature dynamic dimensional art synchronized with the music, physical environment, and stage lights.
- The Fondazione seeks clarification on the tax treatment of ticket sales and pre-sales for the event.
- The Fondazione believes the event qualifies as a “instrumental concert” under the 1972 d.P.R. 633, allowing for a 10% VAT rate.
- The Fondazione argues that the event is a musical performance for public listening, aligning with the definition of a “spectacle” in the 1972 d.P.R. 633.
- The Fondazione cites a 2008 resolution that distinguishes between performances with a predominant attraction (spectacles) and those with a secondary role (entertainment).
- The Fondazione emphasizes that vocal and instrumental concerts are specifically listed in the 1972 d.P.R. 633 as “spectacles.”
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
