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Practical Heritage Manual 2021.

3. Certain art objects and antiquities.

Regulations: Art. 4.Three Wealth Tax Law

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

Likewise, antiques are considered to be movable, useful or ornamental property, excluding objects 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 hundred years.

The objects of art and antiques that are declared exempt are the following:

  1. Those whose value is less than the quantities indicated:

    • 90,151.82 euros in the case of pictorial and sculptural works less than one hundred years old.

    • 60,101.21 euros in the case of pictorial works that are one hundred or more years old.

    • 60,101.21 euros in the case of collections or sets of artistic, cultural and antique objects.

    • 42,070.85 euros in the case of sculptural works, reliefs and bas-reliefs that are one hundred or more years old.

    • 42,070.85 euros in the cases of collections of drawings, engravings, books, documents and musical instruments.

    • 42,070.85 euros when it comes to furniture.

    • 30,050.61 euros in the cases of carpets, tapestries and historical fabrics.

    • 18,030.36 euros in the case of drawings, engravings, printed or manuscript books and unitary documents on any medium.

    • 9,015.18 euros in cases of unitary musical instruments of a historical nature.

    • 9,015.18 euros in the cases of antique ceramic, porcelain and glass objects.

    • 6,010.12 euros in the case of archaeological objects.

  2. Those that have been transferred by their owners in permanent deposit for a period of no less than three years to non-profit Museums or Cultural Institutions, for public exhibition, while they are deposited.

  3. The artists' own work while it remains in the author's estate.