Juan A. Esteban

Contemporary artist and independent researcher.

Illustration of Juan Esteban’s runic monogram rendered in a three-dimensional architectural style within a frame, set against a light background.

Guides

How to invoice the sale of artwork in Spain: VAT and withholding tax

Revised on 7 November 2026. Should any information have changed, please notify me and I shall update it.

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:

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 employs a specific fiscal definition of a "work of art". It includes, subject to its conditions, paintings, drawings and pastels executed entirely by hand; original engravings, prints and lithographs in limited editions; original sculptures and statuary 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 on who legally makes 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 object and authorising the reproduction of the work are distinct operations. Article 20.One.26 of the VAT Act declares 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 exempt, 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 of these data points are literal fiscal requirements.

Computerised invoicing systems and VERI*FACTU

Section updated on 29 October 2026. This is general information; doubtful cases should be checked with the Spanish Tax Agency (AEAT) or a tax adviser.

Royal Decree 1007/2023 regulates the requirements for computerised invoicing systems (SIF): the hardware and software used to issue invoices, accept invoicing data, store it and process it to produce other results (art. 1.2). It affects taxpayers who use a SIF, including personal income tax (IRPF) taxpayers who carry out economic activities (art. 3.1), subject to the exclusions in the regulation itself.

Current schedule. According to the consolidated text in the Official State Gazette (BOE), as amended by Royal Decree-Law 15/2025, and the information note from the Spanish Tax Agency, the SIFs of corporate income tax taxpayers must be adapted before 1 January 2027, and those of all other obligated parties, including self-employed individuals and professionals, before 1 July 2027. The period before each date is a testing period.

Announced postponement, not approved. On 5 October 2026, the Ministry of Finance published an information note announcing a forecast to postpone the pending obligations until October 2028, in order to align them with electronic invoicing. The note itself presents this as a forecast, does not say which instrument would approve it, and treats the alignment of the two schedules as pending approval. As of 29 October 2026, the consolidated text of Royal Decree 1007/2023 in the BOE contains no amendment after Royal Decree-Law 15/2025, so the dates above are the ones in force. They must be checked again when the amendment is published.

Three distinct concepts.

  • SIF. This is the programme or system used to issue invoices, subject to the requirements of integrity, preservation, accessibility, legibility, traceability, and inalterability set out in Royal Decree 1007/2023.
  • VERI*FACTU. This is one of the two modalities the Spanish Tax Agency recognises for compliance. In it, the invoicing records are sent to the Tax Agency; in the other, “NO VERI*FACTU”, they are kept in the system itself with an electronic signature and an event log. Not every SIF sends its records.
  • Electronic invoicing between businesses and professionals. This is another obligation, governed by Royal Decree 238/2026 and Order HAC/1028/2026, which entered into force on 6 October 2026 and started its deadlines: twelve months for those whose volume of operations exceeded 8 million euros in the previous year, and twenty-four months for everyone else. Invoicing records are not electronic invoices.

Manual invoicing and templates. According to the frequently asked questions of the Spanish Tax Agency, anyone who prepares invoices by hand, with invoice books or on a typewriter, is not using a SIF. A spreadsheet or word processor is not subject to the regulation if it serves only to enter data, issue and print invoices and keep the information; it is considered a SIF if it is also used to generate record books (libros registro), accounting or other tax outputs directly, for example through a macro. If an advisory firm materially issues the invoices using a SIF, the regulation applies to that issuing. Do not generalise these answers: they depend on exactly what the tool does.

Self-employed artist with few invoices. The official texts consulted set no threshold based on the number of invoices: what matters is whether a SIF is used and whether the case falls under any exclusion. For small businesses and professionals, the Spanish Tax Agency offers a free invoicing application; check its conditions, because it only accepts full invoices, not simplified ones.

What to check before choosing or keeping a programme.

  • Whether the software provider declares that the programme complies with Royal Decree 1007/2023 and which modality it offers.
  • Whether your templates or spreadsheets perform functions beyond inputting, issuing, and preserving invoices.
  • Which date applies to you, depending on whether or not you pay corporate income tax.
  • If you invoice businesses or professionals, what the electronic invoicing schedule additionally requires.

Until the deferral announced on 5 October 2026 is published in the BOE, the dates indicated above remain mandatory. The guide on Verifactu for artists explains how the two schedules relate to one another.

Transactions outside Spain

Sales involving transport to other European Union Member States, exports, distance sales and transactions with foreign businesses are subject to specific rules on location, exemption, identification and proof of transport. Do not automatically apply the scheme described in 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

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