The definition of architectural barriers
According to current legislation, theReduced VAT rate of the 4%pursuant to the number 41-ter of Table A, second part, attached to Presidential Decree no. 633/1972 (VAT Decree), applies to the provision of services deriving from contract contracts concerning The realization of the works directly aimed at overcoming or eliminating architectural barriers.
There Definition of architectural barrierscontained in Presidential Decree no. 503/1996 and in DM n. 236/1989, includes:
- physical obstacles that prevent the mobility of people with reduced motor skills;
- obstacles that limit the safe use of spaces;
- lack of precautions for the orientation of people with visual or auditory disabilities.
The Revenue Agency stressed that the interventions provided for by the Alfa Municipality fall within the Guidelines of the Ministry of Culture of 2008which extend the concept of cultural accessibility to a wider audienceunderstanding not only people with permanent motor disabilities, but also elderly people, pregnant women and children.
Which VAT rate apply?
The revenue response confirms that, for tax purposes, The 4% subsidized VAT rate can be applied to the interventions describedprovided that:
- The interventions are carried out according to the prescriptions of the 2008 guidelines for the overcoming of architectural barriers in cultural places, which in turn recalls i Technical criteria referred to in Ministerial Decree no. 236 of 1989;
- come demonstrated their purpose adaptation of the museum to accessibility needs.
