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A future resident in Spain asks whether they can benefit from the exemption for permanent deposits of artworks in German museums. The DGT confirms this is possible as long as Spanish law requirements are met, such as a non-profit deposit for at least three years.
Question posed: Whether the taxpayer, in the event of transferring her domicile and tax residence to Spain in the near future, is entitled to apply the exemption provided for in Article 4.Three of the LIP regarding the value of the works of art she owns, by meeting all legally required conditions, insofar as said works of art are effectively and gratuitously assigned in permanent deposit to the Free State of Bavaria for public exhibition for a period exceeding three years, regardless of whether the museums are located in Spain or in a Member State of the European Union.
Las obras de arte pueden disfrutar de la exención del artículo 4.Tres de la LIP si son cedidas en depósito permanente, sin fin de lucro, a museos o instituciones culturales para su exhibición pública por un periodo no inferior a tres años. Esta exención es aplicable aunque los museos se encuentren en un Estado Miembro de la Unión Europea, como Alemania. La exención se aplica mientras las obras permanezcan depositadas y la persona sea titular directa de las mismas.
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