Tax system

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Work of art and copyright

The sale of original works and transfer of copyright (right of representing, the reproduction, developing and exploiting) are liable for 7% VAT.

Works of art are regarded by the tax administration as the following ones:
Paintings, collages and similar little pictures, drawings, hand made by the artist;
Engraving, etching, lithograph printed in limited number, in black and white or in colours, completely hand made by the artist by any technical process, with the exception of all mechanical or photomechanical processes;
Original production of statuary or sculptures in any material, completely hand made by the artist, and casting of sculptures in the limit of 8 pieces checked by the artist or his trustees;
 Tapestry, hand made fabric murals, based on the original artist’s drawings, limited to 8 pieces;
 Unique specimen of ceramic, completely hand made and signed by the artist;
 Cupper enamels, completely hand made, in the limit of 8 pieces, numbered and signed by the artist or the art workshop;
 Photographs taken and developed by the artist or under his supervision, signed and numbered in the limit of 30 pieces, all sizes and supports, in the artist’s lifetime.