- The fee for services of significant cultural utility is exempt from taxation. Guided tours of a mine or a speleological park are educational, cultural, and formative, thus eligible for VAT exemption under Article 10, paragraph 1, number 22 of DPR 633/72. However, the “crossing of the Tibetan bridge” is taxable. These activities must be certified with access tickets as per Article 74-quater of DPR 633/72. These clarifications are from response to inquiry no. 229, published by the Revenue Agency.
Source: eutekne.info
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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