Esenzione Iva per mostre e musei. Il controverso aspetto delle immagini artistiche postate sui social network dai visitatori

[Autom. eng. transl.] More and more than in the past, the business models of companies operating in the artistic exhibition sector, such as exhibitions and museums, provide that visitors can photograph works of art, design or artistic creations in general, so as to be able to disseminate them on their social profiles. The uncontrollable action of visitors to photograph and disseminate these images has the aim of arousing interest in other subjects in visiting the same exhibition space. The increase in admissions to the museum or exhibition, resulting from the aforementioned viral dissemination of artistic "posts", it is not clear whether it should be defined as an "indirect commercial benefit" for the museum company, such as to lose the right to exemption VAT applied to entry fees pursuant to art. 10, paragraph 1, point 22, Presidential Decree. 633/1972. In fact, the increase in sales of access tickets to the exhibition or museum, due to the "virality" of artistic images, could be understood, at the same time, as commercial speculation, expendable to the tax on consumption, or remain a activity defined within the dissemination purpose of art, therefore exempt for value added tax purposes.