Hi. Not sure if this can help: I have recenlty been involved in the development of a INSPIRE-compliant data model for spatial heritage information. Not dealing with representation issues (so far), but might be of your interest:

http://csic.academia.edu/CesarParceroOubi%C3%B1a/Papers/1949989/Cultural_Heritage_Application_Schema_a_SDI_framework_within_the_Protected_Sites_INSPIRE_Spatial_Data_Theme

http://csic.academia.edu/CesarParceroOubi%C3%B1a/Papers/1802815/Proposal_for_a_Cultural_Heritage_Application_Schema_within_the_INSPIRE_directive

Thanks César for the answer, I had a fast view of the articles, and is an interesting point to start from. My problem is related with the 'Non material entities' is not easy to find practical applications. Generally this kind of 'uncomfortable' objects are documented with videos, photos, texts etc, but i'd like to find some article or applications that focus on the content and not on the support (tape, file, paper etc.)

I posted another question (technical) about this issue : https://www.researchgate.net/post/There_are_experiences_of_databases_integration_between_qualitative_data_analysis_software_and_GIS?

Hi Fabio,

Since you have the coordinates of what you want to represent as intangible heritage you can use GIS. The big issue that you may have to define is the scale that you want to work, what kind of attributes you have/need and what analysis you want to do. 

I´m now mapping "events" related to agents and construction during the Modern Age in Spain. You shoud have a look at spatial history project from Stanford University, Ian Gregory r works in corpus linguistic analysis from University of Lancaste and UNESCO Catedra proposal for intangible catalogue  http://www.catedraunesco.eu/proyectos/2158/

Best regards,

Patricia

http://www.catedraunesco.eu/proyectos/2158/