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It's basically right where the three planes meet. The horizontal seat bottom plane, the vertical seat back plane, and the vertical tunnel plane. It is on the vertical seat back plan about 1 cm from each of the other planes. I don't think Alfa ever put the belts in, but there should be plastic plugs in place. It might be under some of the tar-like coating, if your car came with it.
I had some dynamat installed all over the whole interior of the car, so when I went to put some belts in at a later time, I had trouble finding it too. I think I went from under the car and found the nut welded to the bottom of the car and poked something through it.
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Stefano
Concord, CA
iachella [at] gmail [dot] com
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