Spain/ 5.3 Sector specific legislation  

5.3.1 Visual and applied arts

The Historical Heritage Act of 1985 (16/1985 Act) introduced two significant means of supporting the visual arts. One was handing over artworks to the Treasury in lieu of taxes, a form of taxpaying which has since gained some popularity. Although regional cultural institutions did not initially benefit from this measure, the same system of tax collection is being slowly introduced at the regional and municipal levels. The second measure is the so-called "cultural one per cent", a reference to the one per cent of all public works budgets to be paid to the state to finance the conservation and enhancement of the country's heritage or to "foster artistic creativity". So far, however, the bulk of this money has been spent on the heritage and very little on artistic creation. With the aim of giving further impetus to the preservation and enrichment of historical heritage, in October 2013, the Ministry of Development decided to expand the contribution to the scheme from 1% to 1.5%.

Chapter published: 24-06-2015