Revised on 7 November 2026. Should any information have changed, please notify me and I shall update it.
A workshop within a municipal library, a lecture at a university, a mural for a civic centre, or a work of art acquired by a provincial council. Behind almost all these commissions lies a public sector contract, even if no formal agreement has been signed. The nature of the contract dictates the invoicing procedure and the administration's payment deadline. This information is provided as general guidance; local and regional entities may possess their own specific directives.
The minor contract
Law 9/2017 on Public Sector Contracts permits the direct award of contracts with an estimated value of less than 40,000 euros for works, or 15,000 euros for services or supplies. These figures exclude VAT. These are the minor contracts defined under Article 118.
The administrative file is concise: a report justifying the necessity of the contract, evidence that the object of the contract has not been fragmented to circumvent thresholds, the approval of expenditure, and the invoice. If payment is processed via a fixed cash advance and the contract does not exceed 5,000 euros, the report is not required. A minor contract may not exceed one year in duration, nor may it be extended.
For the professional, this entails three consequences. It is possible that no document will be requested for signature: the award may be documented through the administrative file and the acceptance of the offer, without a formalised contract in a separate document. Retain written records of the commission, the amount, and the delivery or completion date, as these dates initiate the payment periods. Furthermore, if the same service is repeated monthly, the contracting authority must justify that it is not engaging in contract splitting, which occasionally explains why a recurring commission ceases without prior notice.
When the commission is artistic
The legislation provides special treatment for two situations affecting artists.
Service contracts concerning artistic and literary creation and performance, as well as those for entertainment, under the activity codes established in Article 25.1.a) 1.º, are classified as private contracts. They are prepared and awarded in accordance with the Public Sector Contracts Law (LCSP), yet their effects and termination are governed by private law. The State Advisory Board for Public Procurement acknowledged in 2018 that these contracts may be processed as minor contracts provided they satisfy the relevant requirements.
Furthermore, article 168.a) 2.º permits adjudication via a negotiated procedure without publicity when the contract concerns the creation or acquisition of a unique work of art or artistic performance that does not form part of the Spanish Historical Heritage. This is the standard procedure when an institution purchases a specific work from a specific artist above the minor contract thresholds. Exclusivity must be justified in the file; it is insufficient for the authority to simply prefer a particular author.
Invoicing procedures
Act 25/2013 mandates the use of electronic invoicing and its submission via the general entry point (FACe in the General State Administration and many others) to a closed list of subjects: public limited companies, private limited companies, other legal entities, and certain organisations. Natural persons are not included in this list. A self-employed artist may submit an invoice on paper or via electronic registry, and may use FACe if they so choose. Furthermore, administrations may exclude invoices of up to 5,000 euros from this obligation.
If you invoice through a company or an association, the obligation does apply to you.
The electronic invoice must contain the DIR3 codes for the managing body, the processing unit, and the accounting office. Request these when preparing the budget. An invoice without these codes, or with those of a different department, will be rejected, and the deadline will reset once the correction is made.
Submit the invoice as soon as you deliver or perform the work. The law establishes a deadline for doing so and, crucially, the payment clock does not commence until the invoice has been registered.
The payment period
In administrative contracts, the administration must provide confirmation of the delivered goods or services within thirty days of delivery and effect payment within thirty days of that confirmation. Once this period has elapsed, it is liable for default interest and a fixed sum for collection costs, in accordance with Act 3/2004 on combating late payment.
In private artistic contracts, the effects are governed by private law. It is my understanding that the applicable payment period is therefore that of Act 3/2004, which also stipulates thirty days for administrations; the practical outcome is similar, but the procedure for claiming payment may differ. If the amount justifies it, seek professional advice.
Non-payment
Begin with the simplest step: send an email to the department that engaged your services, including the invoice registration number and a specific enquiry regarding its current status. An invoice may remain pending due to a formal error that has not been communicated.
If the deadline passes, submit a formal payment claim via the registry addressed to the contracting authority, including the invoice, the registration date, and the calculation of interest. The Public Sector Contracts Act (LCSP) provides that, if no response is received within one month, the contractor may pursue contentious-administrative proceedings and request immediate payment as a precautionary measure. For smaller amounts, a written claim is sometimes sufficient. Otherwise, professional advice is required.
Further reading
- Claiming payment for an artistic commission: from reminder to the monitorio procedure
- How to invoice the sale of artwork in Spain: VAT and withholding tax
- Determining exhibition fees: artist remuneration and best practice
- Verifactu for self-employed artists: what changes in invoicing
On the open conversation
If you work in public procurement or have claimed a payment from an administration, your experience may help refine this guide. This document remains open for contributions.
Sources
- Act 9/2017, on Public Sector Contracts, arts. 25, 26, 29.8, 63.4, 118, 168, 198, 199 and 210.
- State Public Procurement Advisory Board, report 36/2018 and report 7/2018, regarding minor contracts for artistic services.
- Act 25/2013, on the promotion of electronic invoicing, art. 4, and IGAE, Circular 1/2018.
- Act 3/2004, on measures to combat late payment in commercial transactions.