Spain

EXPORT PROCEDURES SPAIN

GENERAL EXPORT PROCEDURES – LOANS TRAVELLING WITHIN EU COUNTRIES:

FINE ART EXPORT LICENSE FROM THE MINISTRY / PHOTOGRAPHS OF ITEMS / PRESENTATION BEFORE THE MINISTRY WHEN RETURNING
PUBLIC INSTITUTIONS & MUSEUMS / Always / 2 images required / Yes
GALLERIES / Only pieces dating over 100 years & depending on the value / 2 images required [if applicable] / Yes [if applicable]
PRIVATE COLLECTORS / Only pieces dating over 100 years & depending on the value / 2 images required [if applicable] / Yes [if applicable]

GENERAL EXPORT PROCEDURES – LOANS TRAVELLING TO NON EU COUNTRIES:

FINE ART EXPORT LICENSE FROM THE MINISTRY / PHOTOGRAPHS OF ITEMS / PRESENTATION BEFORE THE MINISTRY WHEN RETURNING
PUBLIC INSTITUTIONS & MUSEUMS / Always / 2 images required / Yes
GALLERIES / Only pieces dating between 50 to 100 years & depending on the value / 2 images required [if applicable] / Yes [if applicable]
PRIVATE COLLECTORS / Only pieces dating between 50 to 100 years & depending on the value / 2 images required [if applicable] / Yes [if applicable]

PIECES UNDER 50 YEARS AS WELL AS PIECES FROM LIVING ARTISTS do not require a Fine Art License from the Ministry, unless otherwise indicated above, however they do require CONTROL BEFORE THE MINISTRY to verify they meet the conditions to be exempted from a formal license.

MAXIMUM DECLARED VALUES:

Loans exceeding these values are obligated to present a formal Fine Art Permit request before the Ministry and/or Cultural board – when applicable – in order to be exported legally from Spain.

Technique / Value
Drawings, sketches & photographs / 15,000.00 EUR
Aquarelles, wáter tintpastels / 30,000.00 EUR
Sculptures / 50,000.00 EUR
Paintings / 150,000.00 EUR

March 2017

IMPORT PROCEDURES SPAIN

TEMPORARY IMPORTATION TO SPAIN

Temporary imports in Spain can remain under temporary status for a maximum of 24 months. Should the piece have to stay longer, a special extension can be requested [corresponding taxes may apply].

The importer must deposit a bond [over the CIF value: Cost of loan + Insurance + cost of Freight] before Customs as a guarantee BEFORE the loan is imported into Spain.

Only official institutions & public / state museums are exempt from presenting a bond previous request to the Customs office of entry. All private institutions / collections [or collectors] are not exempt & must provide a bond in order to clear Customs.

Importer must have a valid Spanish VAT or have a representative with a valid Spanish VAT act in their name in order to import the piece.

The nationality of the artist[s] does not make a difference.

We ask for a 5 - 10 working days in order to obtain & arrange for the necessary paperwork before importing the pieces so as to avoid complications upon entry to Spain.

Documents required from the agent on the exporting side:

  • Pro-forma invoice [indicating CIF value]
  • Packing list [if more than 1 piece / crate]
  • Colour images of the piece[s] [x 2 on paper / 1 on digital format]

Documents required from the importer:

  • Representation authorization from the importer for Customs Clearance [to be provided by company to the Spanish Importer]
  • European Community application for Temporary Import [to be provided by company to the Spanish Importer]
  • Bond over CIF value of the piece to be paid BEFORE shipment arrival applicable to all private collections, private museums & art galleries. State institutions & public museums are exempt previous request from the Customs office of entry. This bond has to be deposited before the Spanish Treasury & returned to the importer upon re-exportation of the piece[s].

NOTE: ALL taxes [whether for import or export of artworks & customs VAT] are to be paid in advance in ALL cases for their deposit before the Spanish Treasury so companymay proceed with Customs clearance.

DEFINITIVE IMPORTATION TO SPAIN

Importer must have a valid Spanish VAT or have a representative with a valid Spanish VAT act in their name in order to import the piece.

The nationality of the artist[s] does not make a difference.

Import tax over CIF value of the piece to be paid BEFORE shipment arrival applicable to all private collections, private museums & art galleries. State institutions & public museums are exempt.

Documents required:

  • Commercial invoice [indicating CIF value]
  • Packing list [if more than 1 piece / crate]
  • Colour images of the piece[s] [2 images must be presented before Customs]
  • Representation authorization from the importer for Customs Clearance [to be provided by companyto the Spanish Importer]

NOTE: A declaration can be presented before the Spanish Ministry of Culture to adopt a special regime for the piece[s] with a series of advantages [see REQUEST OF IMPORT DECLARATION].

BOND TO COVER VAT FOR DEFINITIVE & TEMPORARY IMPORTS

DUTIES / TAXES
PHOTOGRAPHS / 0% / 21% over CIF value of the work
INSTALATIONS & MODELS / 1,4% over CIF value of the work / 21% over CIF value of the work
REST OF WORKS OF ART / 0% / 10% over CIF value of the work

REQUEST OF IMPORT DECLARATION TO PRESENT BEFORE TE BOARD OF FINE ARTS AND CULTURAL GOODS OF THE MINISTRY OF CULTURE IN SPAIN:

In a maximum term of three months from of the date of importation, the holder / importer with be able to present 2 copies of a DECLARATION OF IMPORTATION [according to the official model required by the Ministry] before the Board of Fine Arts and Cultural Goods.

This declaration must be accompanied by the following documentation:

Goods coming from NON EU member countries:

  • Documentation that validates the property of the good [such a purchase invoice]
  • DUA [DocumentoÚnicoAduanero] of import [Spanish Customs document]

Goods coming from EUROPEAN UNION member countries:

  • Documentation that validates the property of the good [such as a purchase invoice]
  • Documentation of the entry date to the country [Spain] [such as an invoice from the transportation company]

From the presentation of this declaration before the Ministry of Culture, a special regime is adopted for a term of ten years [renewable for other ten years, if the proprietor wishes] with a series of advantages in case the proprietor wishes to export the goods outside Spain again. With this assumption, and as long as the export request is made correctly:

It cannot be denied

It will not pay rates [local taxes]

It will not be subject to any rights over preferred acquisition on which the Administration counts [supply of irrevocable sale, rights of rough estimate and retraction] since these goods do not comprise of the Spanish Historical Patrimony

The concerned and declared goods cannot be declared as Goods of Cultural Interest, except at request of the proprietor.

The right to this special regime is objective, non subjective, that is to say, it is granted to the object declared before the Ministry of Culture, no matter who is the proprietor.

March 2017