Notes pour trouver, acheter et vivre avec l’art, depuis la galerie.
L’art et les taxes : la version courte et sereine
La fiscalité de l’art en termes simples : ce qui figure sur la facture, ce qui se passe quand une œuvre passe une frontière et ce qu’il faut conserver si vous vendez un jour.
ParErick González
Nobody falls in love with a painting because of its invoice. Still, a little clarity about taxes makes buying art more relaxed, so here is the short version, in plain words and without tables.
When you buy
A gallery sale comes with an invoice, and the invoice shows the sales tax of the place where the gallery is. In Mexico that is VAT (IVA). Keep the invoice with the certificate: together they are the story of how the work became yours, and one day you may be glad to have them.
When the work travels
If the work crosses a border, the country that receives it may charge an import tax. How much depends on the destination, and it is the one number that tends to surprise people. Ask us before you pay and we will tell you what to expect for your country, so the total is known before the work leaves.
While it hangs on your wall
For most collectors, nothing happens. Enjoying a work at home is not a taxable event. A few countries count art in a wealth tax above certain amounts; if you live in one, your accountant already knows.
If you sell one day
If you sell for more than you paid, the difference can be taxable income, and your original invoice is the proof of what the work cost. That is the practical reason to keep your papers. It is also why our certificates travel with the work: the next owner inherits a clean history.
A sense of proportion
In the market index we keep, about half a million works that galleries have marked as sold, seven in ten of those with a public price sold for less than 5,000 dollars. For most purchases, tax is a line on the invoice and not a plan. When a purchase is large or crosses borders, a short call with an accountant is the cheapest part of the acquisition.
If you would like company
This is what we do every day from Mexico City: help people find, buy and live with original contemporary art. Book a free 30-minute call, or simply look at the works available now.
Ce contenu est fourni à titre d’information et de pédagogie uniquement et ne constitue pas un conseil financier, d’investissement, juridique ou fiscal.
Continuer la lecture
- Comment vous protéger des arnaques dans l’art : les sept schémas et l’unique réflexe qui les déjoue
Fausses galeries, artistes inventés, éditions « d’investissement », trop-perçus et pression pour payer en cryptomonnaie. Les sept arnaques que nous rencontrons et l’unique réflexe qui les déjoue toutes.
- Transporter, stocker et assurer une œuvre d’art : ce que le collectionneur doit exiger
Comment une œuvre doit voyager (emballage, transporteur, valeur déclarée, assurance), ce que coûte son importation dans les principaux marchés, et comment la stocker et l’assurer une fois qu’elle est à vous.