Evans Mbugua. Courtesy of the artist.

ARTE & PALABRA. CONVERSATIONS WITH CARLOS DEL AMOR

There is a work by Evans Mbugua (Kenya, 1979) titled Live life as a celebration that could serve to define the work of this African-born artist who, before he was twenty, moved to France, integrating what he was, what he lived, what he is and what he lives in his art. In this work in which he appeals to the celebration of life, we see a boy playing or dancing - it doesn't matter if it is one thing or the other because playing and dancing is celebrating - and happy, and this is intuited in the rest of the works, happiness is vindicated through small and inconsequential big things. A chat, a ball, a place.

Evans' work is made up of bits and pieces of what he has been living and collecting, throwing into an imaginary suitcase from which, at a specific moment, he extracts the concrete experience of a lived experience to transfer it to the canvas. We are what we are because we come from where we come from and we are what we are because on the way we transform ourselves in an imperceptible but constant way. For this reason, and continuing with the play on words, in order to define what we will be, we must keep in mind what we were and at the same time not be afraid to build ourselves a little every day with the reality that surrounds us and molds us. Roots, origins, happiness, everyday life, essential ingredients in the vital adventure we undertake every morning.

We are all Spinning around the Same Sun 1. Oil and acrylic on methacrylate. 2022.

If you had to define your art in one sentence, what would it be?

My work is a contemplation on humanity from the perspective of a Kenyan living in France.

Every artist is what he is because of where he comes from, because of his origins and roots. Could your art be understood without your roots?

My work could be understood without necessarily my roots, because our lives are made up of lived experiences. And I pick out memories which are important to me, and I translate them into artwork. So my roots give me a certain perspective. But I am interested in topics, in ideas, in concepts around the world in which we all live in. So anyone can be able to identify with a childhood gimmick, with a couple dancing, or with a friend taking a selfie.

What is the clash between Kenya and France, and how do they coexist in your work?

There are many differences between Kenya and France, and the most obvious one being the language. I'm an anglophone living in a francophone country. So what I'm interested in is the influence that these differences have on the person that I am and the person that I'm becoming. As time goes by, I believe that our DNA, our human DNA, is embedded with cultures and traditions and histories which have been passed on through generations. And so we are never just one thing. So I'm interested in the contemporary hybrid identity that we become, especially today, accelerated by the Internet, social media, etc, etc.

We are all Spinning around the Same Sun 3. Oil and acrylic on methacrylate. 2022.

It's curious how everyday, the acts that are part of the routine like a boy playing football or a conversation can be a gesture as exciting as any other and be elevated to the category of art. What importance do you give to the little things?

I'm interested in the everyday, mundane, lived experiences, because these memories construct who we are. Art plays an important role in informing us of human feelings. But I think that art can also be a tool to help us heal, to help us learn how to love. It can be a tool to restore and affirm our humanity. And I think that's what I would want, to use my art to participate in our life, in what we are becoming today. Well, at least I hope that art can be useful to healing.

Is happiness an important ingredient for creation?

Yes. I think I always want to be happy with what I'm creating. In any case, we all want to be happy, and we have a right to find happiness. The Dalai Lama says something like that, and I totally agree.

We are all Spinning around the Same Sun 2. Oil and acrylic on methacrylate. 2022.

How much of your work is "emotional archaeology"?

It's a new term for me, although probably most of my work adheres to this idea of emotional archaeology, because emotions are the heart of my work.

You have to live to create, should art be a lived art?

For me, every form of art is a living expression. And so for art to exist, it has to be experienced by living beings. So I think one exists because of the other. Art cannot exist without being experienced.

We are all Spinning around the Same Sun 4. Oil and acrylic on methacrylate. 2022.

Where do you think your art is going?

My art has evolved a lot recently. The works I will be presenting at Art Madrid 2024 are part of the conclusion of a series about childhood that I started around 2017 called Back to the Future.

From there, I'm going to continue a series that I started recently, in a gradual way, where I'm exploring adolescence or young adulthood. Through a character who is on the African continent, probably in Kenya, and who I would like to place in a period between the sixties and seventies, to also help me dig into my own family history. It is a project that I am very excited about at this stage of my creation.

On the other hand, I want to move from the flat surfaces like paper or methacrylate that I have been using to other more sculptural supports. I have begun to experiment with soft sculpture and textiles, as well as ceramics and bronze.

I think it will be a very exciting future in which I will embark on new projects whose forms of representation occupy a different space than what I have done before, so I am very excited.

Thank you Carlos!

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When, in September 2012, the Spanish government decided to raise cultural VAT from the reduced rate of 8% to the standard rate of 21% (effective 1 September 2012), it was not merely implementing a fiscal adjustment measure in the midst of an economic recession. It was making a strategic decision that placed Spanish culture at a structural disadvantage compared to its European counterparts. The measure affected an industry that generated 503,700 jobs and accounted for 4% of Spain’s GDP, turning the country into one of the few in the eurozone where reduced VAT was not applied to cultural activities.

Paradoxically, that draconian increase of 13 percentage points—affecting cinema, theatre, concerts, and so on—failed to achieve its expected revenue goal; instead, it produced the opposite effect. According to data from the General Society of Authors and Editors (SGAE), the Spanish cultural industry at that time generated 503,700 jobs and represented 4% of GDP. When the Union of Business Associations of the Cultural Industry warned that the measure would result in the loss of 43 million spectators and €530 million in revenue, no one in government appeared to listen.

Iván Quesada. Playing hide and seek. Acrylic on canvas. 146 x 114 cm. 2025. Galería Aurora Vigil - Escalera.

The correction came late and in a fragmented manner. In 2017, theatre and live performances returned to a VAT rate of 10%. In July 2018, cinema joined this reduced rate. But here is where the real anomaly begins: while the audiovisual and performing arts sectors were able to breathe again, the visual arts—understood as the commercial activity carried out by galleries—remained at 21%. And they remain there today, in January 2026.

Spain currently maintains a deeply fragmented and contradictory cultural VAT system. Artists who sell their works directly are taxed at 10%. Galleries that sell those same works may be taxed at 21% under the Special Regime for Used Goods (REBU), although under this regime VAT is calculated on the margin of the transaction rather than on the total price, and not all gallery operations are necessarily covered by it. The result is Kafkaesque: the main channel for the commercialization of contemporary art often bears the highest tax burden in the entire Spanish cultural industry.

Isabel Ruiz. Sin título 4. 2025. Fotografía impresa en dibond. 100 x 160 cm. Nuno Sacramento Arte Contemporânea. Nuno Sacramento Arte Contemporânea.

The data dismantle any argument based on equity. According to the Art Basel report (The Art Basel and UBS Survey of Global Collecting 2025), 95% of art buyers acquire works through galleries, whether via their physical spaces, websites, social media, or fairs. In Spain specifically, gallery sales account for around 76% of the total value of the market. Tax-penalizing the main channel of commercialization is not tax neutrality; it is structural blindness.

The comparison with Europe is devastating. France applies a 5.5% rate to art sales, Germany 7%, Italy 5%, and more recently Portugal has joined with 6%. After Brexit, France accounts for more than 50% of art sales in the European Union and approximately between 6% and 9% of global auction sales, consolidating a dominant position that is no coincidence: it is the direct and expected result of a fiscal policy that understands art as an economic and cultural lever, not as a dispensable luxury good.

The consequences for Spain are tangible and documented. A Spanish museum that wishes to acquire a work by a Spanish artist from a Spanish gallery may be taxed at 21%; if it purchases the same work through a French gallery, in many cases it pays only 5.5%. The paradox is so grotesque that it borders on the Kafkaesque. The Spanish state fiscally penalizes its own cultural institutions for supporting the national market.

At fairs held within Spanish territory, national galleries compete with French, German, or Italian stands that can offer the same artists with a fiscal advantage of up to 16 percentage points. It should be noted, however, that in cross-border purchases within the EU, tax treatment depends on factors such as whether the museum acts as a taxable person with a VAT ID and on the nature of the transaction (domestic supply versus intra-Community supply, etc.), so this comparison serves as an illustrative example rather than a strict fiscal statement. This is not merely about competition; it is, in reality, structural dumping.

Daniel Bum. Self-Portrait II. 2025. Oil and acrylic on linen. 27 x 35 cm. CLC ARTE.

On 5 April 2022, the European Union approved Directive 2022/542, amending Directives 2006/112/EC and 2020/285 concerning the common system of VAT. This regulation explicitly allows Member States to apply reduced rates down to a minimum of 5% to “the supply of works of art, collectors’ items and antiques.” The deadline for its transposition into national legislation was 31 December 2024, with application from 1 January 2025. Spain has not transposed this directive with regard to the art market.

While France, Germany, Italy, Luxembourg, and Belgium have already adopted reduced rates for contemporary art, Spain maintains administrative silence. More than one thousand artists, gallerists, and professionals in the sector—including representatives of Spain at the Venice Biennale and National Fine Arts Award recipients—have signed the manifesto “Spanish Visual Artists Sign for Cultural VAT NOW.”

Thus, the government’s lack of action transcends the legal sphere and becomes a serious problem of economic vision. The Professional Committee of Art Galleries of France noted that a 5.5% rate for all transactions would generate between $40 million and $650 million in additional tax revenue through employment and art sales, whereas a 20% tax could generate losses of between $320 million and $610 million in tax revenue. The experience of countries such as the Netherlands and Portugal, which raised their cultural VAT rates and later reversed course after observing the devastating effects, should serve as a lesson.

Kim Han Ki. Don't forget me. 2024. Oil on canvas. 33.4 x 24.4 cm. Banditrazos Gallery.

FFrance and the effect of an intelligent fiscal policy

The French case dismantles the argument that culture does not generate fiscal returns. After implementing a 5.5% VAT rate for art, France currently accounts for more than 50% of art sales in the European Union and between 6% and 9% of global auctions. This dominant position is undoubtedly the direct result of a fiscal policy that understands art as an economic lever.

The Professional Committee of Art Galleries of France (CPGA) documented that a 5.5% VAT rate generates between $40 million and $650 million in additional tax revenue through employment and commercial activity in the sector, while maintaining rates of 20% produces losses of between $320 million and $610 million in tax revenue due to decreased activity. The data are conclusive: lowering VAT does not reduce revenue; it increases it.

Germany experienced a similar situation. The German Federal Association of Art Galleries and Dealers (BVDG) documented that a 19% VAT rate had stifled the market and caused gallery closures. The reduction to 7% in January 2025 was justified precisely as an economic reactivation measure. Italy, after years of debate, reduced its rate from 22% to 5% in 2025, with the aim -according to Culture Minister Alessandro Giuli- of “putting an end to an anomaly that made us less attractive compared to other European countries.”

Beatriz Castela. Spectrum IX. 2025. Acrylic on table. 80 x 60 x 3.5 cm. Galería Beatriz Pereira.

One of the most frequently repeated arguments for maintaining a 21% VAT rate on art is its perception as a luxury good. This reasoning reveals a profound misunderstanding of how the contemporary art market functions. The Art Basel 2024 report documented a significant shift in collector behavior: transactions under $5,000 grew by 7%, while galleries with sales below $250,000 increased by 17%. The art market is not the exclusive domain of millionaires; that is a stigma that new generations must break. In fact, the art market is an ecosystem increasingly accessed by the middle class through the acquisition of works.

Spain’s fiscal classification treats works of art at the same rate as tobacco, alcoholic beverages, or luxury gyms (21%), while books are taxed at a super-reduced 4%, and cinema and theatre at 10%. What cultural logic justifies taxing a photography book by an artist at 4%, but an original photograph by the same artist at 21%? The answer, however ironic it may seem, does not lie in cultural coherence, but rather in administrative inertia.

Onay Rosquet. Once upon a time there was a world. 2022. Oil on canvas. 100 x 100 cm. Collage Habana,

The consequences: from talent to brain drain

The numbers are stubborn. Spain has not managed to increase its share beyond 1% of the global art market since 2009. Meanwhile, the country has more than 24,000 artists and around 11,000 jobs directly linked to the visual arts ecosystem. This critical mass of talent and professionals is subjected to a fiscal pressure that does not exist in any other Spanish cultural sector or in any other major European art market.

he result is predictable and increasingly visible: talent drain, gallery closures, relocation of operations… and the list could go on. Some gallerists absorb part of the VAT to match prices with foreign competitors; others invoice through companies in other countries for intra-European transactions. These are survival strategies, not competitiveness strategies. The Spanish art market is becoming a second-division market, not due to a lack of artistic quality, which it has in abundance, but because of persistent administrative incompetence. Ultimately, the question is not technical but ideological: does Spain consider the visual arts to be part of its strategic cultural heritage, or does it treat them as an elitist whim?

The answer is in the Official State Gazette (BOE): as long as VAT remains at 21%, the answer is clear.

Alejandro Monge. See you in the streets. 2025. Fiberglass, cement, and pigments. 170 x 85 x 50 cm. 3 Punts Galeria.

Epilogue: a missed opportunity

Spain had until 31 December 2024 to transpose Directive (EU) 2022/542 and fiscally align its art market with Europe. It did not do so. Meetings with the Ministry of Culture and the Ministry of Finance have been ongoing for two years. Promises are repeated. The BOE remains unchanged. Meanwhile, the transactions that take place, the fairs held at home and abroad, and the artists who (fortunately) find representation with foreign galleries serve as a stark reminder of the cost of institutional inaction for culture.

The sector is not asking for privileges; it is simply demanding fairness. It asks that contemporary art receive the same fiscal treatment as cinema, theatre, or music. It asks that Spain stop penalizing those who build its contemporary cultural heritage.

The question is not whether Spain can afford to lower cultural VAT. French, German, and Italian data show that VAT reductions generate more economic activity and therefore more indirect tax revenue. The question is whether Spain can afford to continue ignoring it. Because at this moment, every percentage point of difference with France, Germany, or Italy is not merely a cold fiscal matter—it is a decision about what kind of cultural country we want to be. And administrative silence is also a decision.

Bibliography for Reference 🙂

Spanish Tax Agency (Agencia Tributaria) (2022). Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards value added tax rates. Available at: https://sede.agenciatributaria.gob.es/ Official State Gazette (BOE) (2022). Council Directive (EU) 2022/542 of 5 April 2022. Official Journal of the European Union, L 107, 6 April 2022. Available at: https://www.boe.es/buscar/doc.php?id=DOUE-L-2022-80541 EUR-Lex (2022). Council Directive (EU) 2022/542 of 5 April 2022. Available at: https://eur-lex.europa.eu/eli/dir/2022/542/oj?locale=es Law 37/1992, of 28 December, on Value Added Tax. Official State Gazette. Ministry of Culture and Sport (2024). Culture Satellite Account 2022. Madrid: Ministry of Culture and Sport. ARTEINFORMADO (2025). “Directive 2022/542: New Rules for the Art Market in Europe.” January 2025. Available at: https://www.arteinformado.com/magazine/n/la-directiva-2022542-nuevas-reglas-para-el-mercado-del-arte-en-europa-7402 AVA Castilla y León (2024). “Art VAT in 16 European Union Countries: What Are Their Current and Future Reduced Rates?” Available at: https://www.avacastillayleon.es/ AVA Castilla y León (2025). “A 5% VAT in Italy? Spain’s Comparative Disadvantage with 21% VAT on the Art Market.” Available at: https://www.avacastillayleon.es/ Finestre sull’Arte (2025). “The VAT Revolution in the Italian Art Market: New Perspectives for the Sector.” July 2025. Available at: https://www.finestresullarte.info/es/ elDiario.es (2025). “Spanish Galleries Switch Off ARCO to Demand the Promised Reduction of Cultural VAT.” 5 March 2025. Available at: https://www.eldiario.es/cultura/arte/ EXIBART.es (2025). “Spanish Art Facing the Fiscal Challenge: Galleries Call for Reduced VAT to Compete in Europe.” October 2025. Available at: https://www.exibart.es/mercado/ FACUA (2017). “FACUA Demands That the Government Apply the Same VAT Reduction to Cinema as to Live Performances.” Available at: https://www.facua.org/ Infobae (2025). “Culture Reiterates It Is ‘Fully in Favor’ of Lowering the 21% VAT on Contemporary Art Purchases.” 7 March 2025. Available at: https://www.infobae.com/ ARES – Aragón Escena (2023). “For a Reduced VAT Rate in Culture.” September 2023. Available at: https://www.aresaragonescena.com/ Bonet, Lluís (2014). “Causes and Effects of the Increase in Cultural VAT: A Comparative Analysis.” The Economy Journal, 10 February 2014. Available at: https://www.theeconomyjournal.com/ FUNCAS Blog (2016). “Is It Progressive to Reduce VAT on Cinema, Theatre, or Concerts?” 4 October 2016. Available at: https://blog.funcas.es/ INEAF Tribuna (2018). “Impact of the Increase in ‘Cultural VAT.’” 27 August 2018. Available at: https://www.ineaf.es/tribuna/ Consortium of Contemporary Art Galleries. Institutional statements and the manifesto “Spanish Visual Artists Sign for Cultural VAT NOW” (2024–2025). Institute of Contemporary Art (IAC). Mateu de Ros, Rafael. “The Controversial VAT on Art.” Available at: https://www.iac.org.es/ The Art Basel and UBS Survey of Global Collecting 2025. Available at: https://www.ubs.com/global/en/our-firm/art/art-market-research.html/ “The Spanish Art Market Contracts to 2014 Levels Due to the Pandemic.” Available at: https://www.elindependiente.com/wp-content/uploads/2022/10/NdP-Informe-Mercado-Arte-Espan%CC%83a-2021-OS-la-Caixa-CAST.pdf

The cited sources are verifiable and publicly accessible. Figures on VAT rates in European countries have been verified with official EU sources and national tax agencies. Percentages and economic data come from published sector studies or documented institutional statements in the media.