Tax legislation usually gives special treatment to the art and culture sector, largely to encourage artistic production and foster economic transactions in a field capable of generating wealth and resources for the country’s coffers. In taxation, some aspects must be taken into account, such as:


Indirect taxes on the purchase of artworks (direct purchase to the artist, buying to a professional)

Capital gains for acquisition of a work and its reflection in the annual tax returns

Taxes on international transactions

Taxes in case of a transaction Inter Vivos or Mortis Causa

Tax payment on works classified as Historical Heritage

Taxation applicable to donations for patronage purposes

Cultural activities and services that benefit from tax exemptions

Taxation of non-profit cultural institutions


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