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Museums News Spain

Spain says art submitted in lieu of tax last year not good enough

Taxpayers will have to cough up the cash since the state declined to acquire the works for public collections

By Belén Palanco. Web only

Published online: 22 January 2015

Francisco de Goya's Tobias and the angel, around 1787, Museo del Prado

The Spanish Government did not accept any art in lieu of tax in 2014 because the administration did not consider the works submitted as payment to have any artistic value or historic interest to public collections.

The State tends to be picky about its art and many of its acquisitions in lieu of tax were by key artists from Spanish art history. These works, largely from corporations and banks, have swelled the collections of the Prado and Reina Sofia museums. For example, between 2002 and 2003, the State acquired four masterpiece by Francisco de Goya from the savings bank Caja Madrid that went to the Museo del Prado, including Holy Family and Tobias and the angel in lieu of €3.5m in taxes and Young St John the Baptist in the desert (€4.2m). The Prado received another work by Goya in 1995 in lieu of tax from Bankinter. 

Other works accepted by the State which went to the Prado include The Crucifixion, one of the most significant works by the anonymous Early Netherlandish artist known only as “Juan de Flandes” (John of Flanders), through Ferrovial (€7m in 2005); Lucas Cranach’s Virgin and Child, St John and Angels, from the collection of Juan Abelló in 1988; and around 40 still-lifes (€26m in 2006) from the collection of Rosendo Naseiro, acquired through the Banco Bilbao Vizcaya Argentaria Foundation. 

The Reina Sofía meanwhile received key works by Pablo Picasso through the tax scheme including The Swimmer, also from the collection of Juan Abelló in 1988, the sculpture Head of a Woman (Fernande) (€6m in 2002) and Portrait of Dora Maar (€3.8m in 2005), both from Caja Madrid. The bank regularly paid its taxes in art, including six works by Juan Gris (€6m) and a work by Miró (€3.6m) in 2002, and two paintings by Mark Rothko (€3.2m) and Tarsila do Amaral (€2.4m) in 2003. The heirs of Joan Miró and Antonio Saura also used the art in lieu plan to pay their inheritance tax, with 61 works by Saura accepted in 2005 that went to the Reina Sofía. 

Another highlight was the collection of 470 pieces by Mariano Fortuny, now housed in the Museum of Costume in Madrid, which was accepted in 2003 in lieu of a €3m tax bill from the Inditex group.

Overall, from 1999 to 2014, the State acquired works of art in lieu of taxes amounting to €188.6m; this mainly came in large chunks, with €137m received from 1999 to 2003, €45.4m from 2005 to 2007, and €4.5m in 2010. In other years, the figures were low, according to data from the Ministry of Culture.

http://www.theartnewspaper.com/articles/Spain-says-art-submitted-in-lieu-of-tax-last-year-not-good-enough/36837