Contemporary art galleries across Spain have closed their doors until 7 February in an unprecedented protest over taxation on art sales.
The shutdown is not linked to exhibition changes or a seasonal break. More than 100 galleries have chosen to suspend public activity. This is to highlight what they describe as a critical situation: the government’s refusal to apply a reduced VAT rate to works of art, despite this already being standard practice in most European countries.
The action has been organised by the Consortium of Contemporary Art Galleries. It has backing from regional groups including LaVAC, which represents galleries in the Valencian Community.
In a joint statement, organisers described the closure as symbolic but significant. “In this way, the largest museum in Spain is being shut down,” they said, referring to the collective network of free-entry galleries across the country.
Idoia Fernández, president of the Consortium, estimates that more than 200 galleries will take part. She described the decision as a last resort.
“Closing is very painful, but we are in a critical situation,” she said, adding that the lack of response from the Ministry of Culture of Spain and the Ministry of Finance of Spain has been particularly frustrating.
“At meetings there is goodwill, but it feels like nothing is going to change.”
Spain’s art galleries: The VAT issue
At the centre of the dispute is Spain’s 21% VAT on the sale of artworks. This is far higher than in neighbouring countries, where reduced rates apply, including:
- Italy (5%)
- France (5.5%)
- Germany (7%)
- Portugal (6%)
- Belgium (6%)
Under European Union rules introduced in 2022, member states were given permission to apply lower VAT rates to cultural goods, with a deadline of 1 January 2025. Spain has so far failed to implement the change.
Gallery owners argue the higher tax puts them at a serious competitive disadvantage, discourages international buyers and makes it harder for Spanish artists to build careers abroad. They also point out that other cultural sectors, including cinema, music and the performing arts, already benefit from reduced VAT.
