Can the Spanish tax authority search your home for artworks? What you need to know
Inviolability of the home and legal requirements for inspections targeting artworks
Is it possible for the Spanish Tax Agency (Agencia Tributaria), together with Customs Surveillance (Vigilancia Aduanera), to visit your home in search of information regarding artworks? It can happen—but only under certain conditions.
The inviolability of the home is protected under Article 18.2 of the Spanish Constitution, meaning judicial authorisation is required for entry without your consent. However, this protection does not apply if the premises are not a private residence—for instance, if the location is a commercial space, gallery, or storage facility used for business purposes. In such cases, authorisation from the local AEAT delegate is sufficient.
Judicial authorisation is typically requested by the Tax Agency, Judicial Police, or Customs Surveillance. It must be supported by concrete, documented grounds and must pursue a defined objective—exploratory inspections with no clear purpose (“fishing expeditions”) are strictly prohibited.
The judicial order must include all relevant justifications and can be challenged before the administrative courts. In fact, we’ve handled cases where evidence gathered during a home visit was later deemed inadmissible due to the judicial order being annulled. It is therefore crucial to withhold consent unless they present a court-issued warrant—otherwise, your right to challenge the inspection may be lost.
Common reasons for inspecting artworks in private residences
If authorities conduct a search, what are they typically looking for? There are several grounds for inspection:
- Unlawful export of artworks (which may constitute smuggling)
- Use of unexplained funds to purchase art (possible money laundering)
- Tax evasion or concealment of assets
- Undeclared cultural assets of special legal status (e.g. BIC—Bienes de Interés Cultural)
- False customs declarations regarding the value of imported/exported works
How to prepare your art collection for a potential home inspection
To prevent issues, collectors, dealers, and gallerists should comply with all legal and documentary obligations, including the following due diligence measures:
- Provenance documentation: The more complete the history of an artwork’s ownership, the better. Keep purchase receipts, certificates of authenticity, catalogue entries, and exhibition records. These help establish lawful ownership and rebut claims of looting or theft.
- Tax declarations: High-value artworks may need to be included in wealth tax returns. If sold, profits must be declared under personal income tax (IRPF).
Inheritance: If artworks were inherited, they must be included in the inheritance tax declaration and legally accepted as part of the estate.
Appraisals: Have professional valuations on record to defend declared values if challenged by tax authorities.
Money laundering compliance (Law 10/2010): Galleries must identify clients for high-value transactions, report suspicious activity, and keep records for 10 years.
Export/import licences: Cultural goods over 100 years old or listed in the General Inventory of Movable Property require an export permit from the Ministry of Culture. If declared BIC, the piece may be non-exportable, except temporarily for restoration, research, or international exhibitions.
Illicit export of protected cultural goods (especially BICs) may constitute a criminal offence, punishable by up to 5 years’ imprisonment, hefty fines, and confiscation of the piece—if intentional wrongdoing (“dolo”) is proven.
The export of cultural goods is regulated by Law 16/1985 on Spanish Historical Heritage, Royal Decree 111/1986 implementing the Law and Regulation 116/2009 on the export of cultural goods within the EU.
In the event that a cultural object declared BIC is exported without permission, we would be facing a crime of smuggling of cultural goods (provided that malice is proven[1]) whose penalties can amount to up to five years in prison as well as very high economic fines and confiscation of the piece.
A landmark case was the 2020 Madrid Criminal Court No. 27 ruling against Don Jaime Botín for exporting a Picasso painting without authorisation. He was initially sentenced to 18 months in prison, fined €52 million, and the painting was seized. On appeal, the Provincial Court increased the sentence to 3 years and €91.7 million. This case set a strong precedent for enforcement of cultural heritage laws in Spain.
The non-exportability of BICs (even for private owners) raises ongoing debates about the balance between private property rights and cultural heritage protection—a topic of active academic and legal discussion.
In cases of artworks between 50–100 years old, export authorisation depends on value thresholds, which vary by category. Again, professional valuation is key to ensuring compliance and avoiding penalties.
Imports must comply with TARIC codes and relevant customs regulations. If all documentation is in order, importers may choose between:
Registering the piece with the relevant Autonomous Community’s inventory within 1 year, which may entitle them to a 15% deduction on personal or corporate income tax—provided the piece remains in Spain for at least 4 years.
Declaring the import to the Ministry of Culture within 3 months via official or electronic means. If importing from outside the EU, a Single Administrative Document (DUA) must also be submitted.
What to do during a home inspection involving artworks
If you’ve complied with your due diligence, you shouldn’t face issues. However, if your residence is subject to inspection, we recommend:
Requesting official identification from all inspectors
Demanding a copy of the judicial order
Refusing entry if no court order is presented
Asking for a copy of the inspection commencement report
Ensuring the scope of the inspection is clearly stated—inspectors must not enter “to see what they find”
Do not move or hide artworks during the process
Maintain an inventory with images and updated valuations (ideally every 5 years)
Retain all relevant documents: invoices, provenance, contracts, import/export licences, VAT records, source of funds, etc.
If electronic devices are seized or copied (e.g. phones, laptops), note this and consider legal steps to protect your fundamental rights
- If you disagree with the inspection or its findings, you may refuse to sign the report—but request a copy and note your objections in writing
Legal remedies after a home inspection
Following the inspection, review all findings with an art law specialist. You may be asked to submit additional documentation. Responding appropriately—and with professional support—is key.
If sanctions are imposed, you have the right to submit objections, provide evidence, and pursue claims through administrative or judicial proceedings.
Collectors, dealers, and galleries must adhere to due diligence and compliance standards to avoid legal and tax issues relating to artworks. Ongoing support from specialised art law professionals is essential to ensure that your collection is fully protected and legally secure.
For more information, visit our Art Law and Tax Law departments.
José María García y Ana Suárez Gisbert
[1] The Provincial Court of La Coruña on 23 March 2015 acquitted Mr. Petterson, an art dealer, on the grounds of lack of malice, as it was demonstrated that he was unaware of the fact that he had exported protected works.