Verified as of 27 September 2026.
You sell a piece and the question nobody teaches you in the studio comes up: what must appear on the invoice? This guide explains the VAT applicable to the sale of artwork within Spanish VAT territory, when IRPF withholding may be applied, and how the situation changes depending on the relationship with a gallery. It is not tax advice. The treatment depends on the specific transaction and the seller's circumstances.
Before invoicing
An isolated sale and an activity carried out on a regular basis do not necessarily receive the same census, tax, and Social Security treatment. It should not be assumed that any sale automatically necessitates registration as a self-employed person. Before commencing sales in an organised or recurring manner, it is advisable to review:
- census registration with the Tax Agency and the applicable IAE (Economic Activities Tax) heading;
- the potential obligation to register under the corresponding Social Security scheme;
- the professional or business nature of the activity;
- obligations regarding invoicing, record books, and periodic declarations.
The obligation to register with Social Security depends on the activity being carried out on a self-employed basis, habitually, personally, and directly, and is not determined solely by the value of a single transaction. A tax advisor must assess the specific facts.
VAT when the artist is the seller
The supply of an art object made by its author or their successor is generally subject to the reduced rate of 10 %, in accordance with article 91.One.4 of the VAT Act.
If the taxable base of a painting is €1,000, the tax amount will be €100 and the total, before any potential withholding, will be €1,100.
The law uses a specific tax definition of an ‘object of art’. Under its conditions, this includes paintings, drawings, and pastels executed entirely by hand; original engravings, prints, and lithographs of limited editions; original sculptures and statues and certain reproductions controlled by the artist; hand-woven tapestries and wall textiles; unique ceramic pieces; enamels on copper; and photographs taken, developed, and printed by the author or under their control, signed and numbered with a limit of thirty copies. Not every product that reproduces a work falls within this definition.
If a gallery is involved
The treatment depends on the contract and who legally performs the sale.
- Intermediation in the name and on behalf of the artist. The artist sells to the buyer and applies, if the requirements are met, 10 %. The gallery provides the artist with an intermediation service, normally subject to 21 %.
- Commission in one's own name. For VAT purposes, there may be two supplies: one from the artist to the commission agent and another from the agent to the buyer. This should not be confused with mere intermediation in the name of another.
- Purchase and resale. If the gallery acquires the work and subsequently resells it, the supply from the artist to the gallery may be taxed at 10 %. The resale will follow the regime applicable to the gallery. This may be the general regime or, if all its requirements are met, the special scheme for second-hand goods, works of art, antiques, and collectors' items, which taxes the margin and has its own rules.
Therefore, it is inaccurate to summarise that every gallery resale always carries a visible 21 % on the total price. It is necessary to identify the contractual relationship and the regime applied.
Assignment of rights and sale of the copy
Selling the physical medium and authorising the reproduction of the work are distinct operations. Article 20.One.26 of the VAT Act declares exempt certain professional services provided by visual artists, writers, literary, graphic, and photographic contributors to newspapers and magazines, composers, theatrical authors, and authors of the plot, adaptation, script, and dialogue of audiovisual works, including those consisting of the assignment of copyright.
The exemption must be examined based on who provides the service and the specific transaction. It should not be automatically extended to licences granted by companies, to activities other than those provided for, or to the sale of the physical object.
IRPF withholding
Withholding is a payment on account: the client obligated to withhold deducts the amount from the invoice and pays it to the Tax Authorities on behalf of the professional. It does not apply simply because the buyer is a company; the income must be subject to withholding in accordance with IRPF regulations. In a professional activity, an invoice issued to a company or professional is usually subject to withholding. A sale to a private individual acting outside of an economic activity does not involve withholding.
The most common rates are:
- 15 %, generally for income from professional activities;
- 7 %, in the year of commencement and the two following years, if regulatory requirements are met and communicated to the payer;
- 7% for certain artistic activities, when the activity is included, among others, in group 861 of the second section of the IAE and the total gross income from the listed activities was less than €15,000 in the previous year and represented more than 75% of the sum of gross income from economic activities and employment. This must also be communicated to the payer.
Group 861 includes painters, sculptors, ceramicists, artisans, engravers, and similar artists. Therefore, the reduction is not limited to the performing, audiovisual, and musical arts. For those commencing activity without prior practice, it is advisable to verify with an advisor which of the reduced rates may be applied and through which channel.
Simple example
For a base of €1,000, with 10% VAT and 15% professional withholding:
- taxable base: €1,000;
- VAT: +€100;
- withholding tax: −€150;
- total paid by the client: €950.
The artist declares the €1,000 of income, charges the €100 of VAT, and accounts for the €150 withheld as a payment on account of their IRPF. The example assumes that the transaction is subject to both concepts.
What the invoice must contain
At a minimum, for a full invoice:
- number and, where applicable, series;
- date of issue and, if different, the date of the transaction;
- name or company name, address, and tax identification number (NIF) of both the issuer and the recipient;
- sufficient description of the transaction;
- taxable base, rate, and VAT amount separately;
- total consideration;
- withholding tax, where applicable;
- the required statement if an exemption or special scheme applies.
To identify the work, it is useful to include the title, year, technique, medium, dimensions, and inventory number, although not all these details are literal fiscal requirements.
Computerised invoicing systems
Royal Decree-Law 15/2025 postponed the adaptation to the requirements of Royal Decree 1007/2023 until 1 January 2027 for affected Corporate Tax taxpayers and until 1 July 2027 for other obligated parties, including individual entrepreneurs and professionals included within its scope.
Not all regulations are identified with VERI*FACTU. Software may comply through verifiable invoicing systems, which transmit records to the Tax Agency, or through the non-verifiable mode with the established additional guarantees and requirements. Anyone who issues invoices exclusively manually, without using a computerised invoicing system, remains outside these technological requirements, although they retain their remaining obligations.
Transactions outside Spain
Sales involving transport to other European Union Member States, exports, distance sales, and transactions with foreign business owners have specific rules regarding location, exemption, identification, and proof of transport. Do not automatically apply the framework of this guide. The export of certain works may also require heritage authorisation.
On the open conversation
This guide summarises the general rules for VAT, withholding tax, and invoicing applicable to the sale of works of art in Spain as of 27 September 2026. It does not replace the analysis of a specific operation. If you work in an advisory firm, a gallery, or a professional entity and notice an error, the guide remains open.
Sources
- Act 37/1992, of 28 December, on Value Added Tax, arts. 20.One.26, 91.One.4, 135 and 136.
- Royal Decree 439/2007, of 30 March, Personal Income Tax Regulations, art. 95.
- Royal Decree 31/2023, of 24 January, on withholding tax for artists.
- Royal Decree 1619/2012, of 30 November, Invoicing Regulations.
- Royal Decree 1007/2023, of 5 December, on computerised invoicing systems.
- Royal Decree-Law 15/2025, of 2 December, on adaptation deadlines.