VAT Rate for Augmented Reality Concerts

• 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.

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