**3 simple conditions to be eligible:**
- A company subject to corporate tax
- The acquisition of a work by a living artist
- The exhibition of the work in your work spaces

 

**Key Benefits**
- Major tax deduction: up to €20,000/year or 5% of your net turnover
- VAT reduced to 5.5% on direct purchases
- Depreciation over 5 years (digital and multiple works)
- Non-taxable capital gain on resale

 

**Concrete examples**

*SME (turnover: €500,000 excluding tax)*
Acquisition of a work for €15,000
- Immediate tax savings: €3,750
- Actual cost after deduction: €11,250
- Monthly option: €938/month over 12 months

 

*Medium-sized company (turnover: €2M excluding VAT)*
For an investment of €50,000
- Tax saving: €12,500
- Real cost: €37,500

 

**Why choose contemporary art?**
- Affordable prices with strong potential for added value
- Direct contact with the artist
- First-hand certificates of authenticity
- Custom orders possible
- Unique story to share

 

**Impact on your business**
- Cultural and innovative corporate image
- Valued professional spaces
- Support for team building
- Active CSR contribution
- Organization of customer events

 

→ Let's discuss your project

 

*Sources: General Tax Code, Article 238 bis AB*
*Consult your accountant for more details*