Certain art objects and antiquities.

For the purposes of applying the exemption, paintings, sculptures, drawings, engravings, lithographs or other similar works are considered to be works of art, provided that, in all cases, they are original works.

Likewise, antiques are considered to be movable, useful or ornamental property, excluding works of art, that are more than one hundred years old and whose fundamental original characteristics have not been altered by modifications or repairs carried out during the last one hundred years.

The following objects of art and antiques are declared exempt:

1. Those whose value is less than the amounts indicated:
   • 90,151.82 euros for paintings and sculptures less than 100 years old.
   • 60,101.21 euros in the case of paintings that are one hundred years old or more.
   • 60,101.21 euros in the case of collections or sets of artistic, cultural objects
     and antiques.
   • 42,070.85 euros for sculptures, reliefs and bas-reliefs that are one hundred years old or more.
   • 42,070.85 euros in the case of collections of drawings, engravings, books, documents and musical instruments.
   • 42,070.85 euros for furniture.
   • 30,050.61 euros in the case of carpets, tapestries and historical fabrics.
   • 18,030.36 euros for drawings, engravings, printed or handwritten books and
     single documents in any format.
   • 9,015.18 euros in the case of single musical instruments of a historical nature.
   • 9,015.18 euros in the case of antique ceramic, porcelain and glass objects.
   • 6,010.12 euros for archaeological objects.
2. Those that have been transferred by their owners on permanent deposit for a period of no less than three years to non-profit Museums or Cultural Institutions, for public exhibition, while they are on deposit.
3. The artist's own work as long as it remains in the author's estate.