Art Madrid'26 – RICHARD GARCÍA: THE IMAGINED REALITIES

Richard García. Courtesy of the artist.

ARTE & PALABRA. CONVERSATIONS WITH CARLOS DEL AMOR

In Richard García's work there is something that captures the viewer's gaze. Whether it's the colour, the recognisable but undefined landscape, or the real but seemingly imaginary creatures that inhabit that landscape, I can't say. There are many layers to lose oneself in in each of his works, and in each one there is something underlying the previous one, as if it had been left there for us to follow the trail of a creative process in which meticulous study and chance seem to follow parallel paths, knowing that somewhere along the way they will meet.

A brushstroke creates a new territory, perhaps covering something that has already been done, but which would otherwise have no identity of its own, and this new territory, delineated by colour, illuminates a new path, a new layer, a new perspective. Richard's street origins are evident, his works have the restless pulse of someone who is moved by the spark of an idea which will be followed by a new one, and aspiration to the end of a work that can be infinite because there are infinite details we can dwell on.

Of course, he gives importance to the dream, and in the end the dream is just that, a superimposition of real layers that in the end form an impossible world. To contradict myself, it is not an impossible world because the artist has made it visible and therefore real. Painted, but real and ready for us to pass through without knowing where it will lead us.

Reclaiming nature. Acrylic, oil, wax and spray on board. 2023.

If you had to define yourself in one sentence, which one would you use?

It is often said that to define oneself is to limit oneself, so I don't like to do it. But if I had to, I would describe myself as a passionate, disciplined and dedicated person, and above all a perfectionist.

What is left of the boy who began painting on the walls of the streets?

Everything about graffiti remains, except the anonymity. At high school I made some friends who were involved in the world of graffiti and they shared their experiences and adrenaline filled anecdotes with me, and all of this gave me the desire to try street painting. It came very naturally, the learning process was self-taught, from other colleagues, from urban artists that I had as references. I didn't even have established artists in the history of art as references. It was a beginning that had a profound effect on my development, because it was thanks to them that I decided to study Fine Arts and train as an artist.

In terms of the way I work or paint, I still use the sprays, strokes and gestures typical of graffiti, except that they have been transferred to other supports, such as a wooden board, a canvas or many others. But it is true that in my work I continue to make references to elements that I find in the street and that refer to graffiti, such as writers' signatures, stickers or registers typical of urban art. Let's say it was something I identified with in my early days and that is still present in my work today.

Blue summer. Acrylic, oil, wax and spray on board. 2023.

Whenever you talk about your work, the word dream appears. In your paintings all the elements are recognizable but they form an unreal reality. How do you capture, paint a dream?

Actually my creative process is very intuitive, unconscious. I don't really know where it will take me. It is precisely this element of surprise, of the unexpected, of what emerges, that makes my work special, or what I consider to be special, and what emerges from it. In a way, I start from the reality in which I move and I collect moments through photography to later generate a new image through a strategy of digital sketches, where I give myself the freedom to transform it based on my imagination, my desires and my dreams. After all, who doesn't dream, wish, fantasize? It's not so much what I paint as how the viewer wants to interpret my work.

In dreams, everything is superimposed, the images run over each other, and this can be seen in your paintings. It's as if one layer isn't enough, you need several superimposed layers to get to the bottom of what you want to say. When you paint the first one, do you know where you will end up?

It is true that my painting has a transformative power of accumulation of layers as well as thoughts. It all begins as a constant dance between the controlled and the uncontrolled. Through the plastic possibilities offered by the materials I work with, I leave a lot of room from the beginning for chance and coincidence to generate a thousand stimuli which, through the superimposition of layers, will gradually mutate from the more abstract language of painting to a more figurative or recognisable language. I see it as a constant dialogue between what painting offers you in an almost magical way as a discovery and the choices you make in the process to arrive at the final work. That's why there's something magical about painting that takes you to places you never expected.

It is best to wake up without an alarm. Acrylic, oil, wax and spray on board. 2023.

Maybe it's just intuition, but your work reminded me of Richard Estes' paintings, probably because of the use of reflections. Here's a question in the form of a play on words: How difficult is it to reflect a reflection in a work of art? And in that reflection we can be ourselves or a reality that would not exist if it were not reflected.

Yes, it is true that we both use the concept of reflection in our work, but I think in very different ways. In the case of Richard Estes, I think he uses photography to approach reflection in a more faithful, objective or literal way. It is this aesthetic of photorealism, of hyperrealism, that interests him. In his painting, each part of the image is focused on equally or with equal importance. In my case, I am interested in the sensations created by the reflection itself. When I observe how light hits a glass, a distorted reality is created, where the different spaces overlap, creating a fantasy world that can be imagined. Similarly, where figuration and abstraction are in constant dialogue, something similar happens in my painting.

I'm also very interested in the very plasticity of painting, the way it is done. How each part of the painting is resolved and how the different languages that emerge in the process itself coexist. There is something that is important to me, and that is the reading that the painting itself has, from the first layers and how they emerge in a more intuitive way, or where the accident has a great weight, to the last layers that are more gestural or more closed with more matter, more figuration. But in reality it's not so much whether it's easy or difficult, it's more the process itself and everything that happens during it that leads me to an unreal reality, to create an optical illusion.

Green was the silence. Acrylic, oil, wax and spray on board. 2023.

Your work takes me to the urban, and yet there are "green" elements, nature, in all of them. The city is becoming more gray and less green, is this an attempt to immortalize spaces that are on the verge of extinction?

I was born in a city where everything has grown and changed, just as I have, and this has influenced my identity or who I am today. In this process of walking in search of stimuli to bring to painting, reflections, experiences, concerns arise that will inevitably be reflected in my work as an extension of myself. It is in this process of walking that I realize how modern life has increasingly distanced nature from our lives. Therefore I create contemporary scenarios in which wild animals - outside their natural habitat - appear to make us reflect on the importance of our origin: nature.

Where do you think your painting is going?

I really don't know. I don't want to think about it directly. Where the painting and the process itself wants to take me. It's the surprise factor and all the magic that painting has, that you can't control, that feeds me so much and I hope to evolve and continue to do it with the same joy, passion and enthusiasm.





When, in September 2012, the Spanish government decided to raise cultural VAT from the reduced rate of 8% to the standard rate of 21% (effective 1 September 2012), it was not merely implementing a fiscal adjustment measure in the midst of an economic recession. It was making a strategic decision that placed Spanish culture at a structural disadvantage compared to its European counterparts. The measure affected an industry that generated 503,700 jobs and accounted for 4% of Spain’s GDP, turning the country into one of the few in the eurozone where reduced VAT was not applied to cultural activities.


Paradoxically, that draconian increase of 13 percentage points—affecting cinema, theatre, concerts, and so on—failed to achieve its expected revenue goal; instead, it produced the opposite effect. According to data from the General Society of Authors and Editors (SGAE), the Spanish cultural industry at that time generated 503,700 jobs and represented 4% of GDP. When the Union of Business Associations of the Cultural Industry warned that the measure would result in the loss of 43 million spectators and €530 million in revenue, no one in government appeared to listen.


Iván Quesada. Playing hide and seek. Acrylic on canvas. 146 x 114 cm. 2025. Galería Aurora Vigil - Escalera.


The correction came late and in a fragmented manner. In 2017, theatre and live performances returned to a VAT rate of 10%. In July 2018, cinema joined this reduced rate. But here is where the real anomaly begins: while the audiovisual and performing arts sectors were able to breathe again, the visual arts—understood as the commercial activity carried out by galleries—remained at 21%. And they remain there today, in January 2026.


Spain currently maintains a deeply fragmented and contradictory cultural VAT system. Artists who sell their works directly are taxed at 10%. Galleries that sell those same works may be taxed at 21% under the Special Regime for Used Goods (REBU), although under this regime VAT is calculated on the margin of the transaction rather than on the total price, and not all gallery operations are necessarily covered by it. The result is Kafkaesque: the main channel for the commercialization of contemporary art often bears the highest tax burden in the entire Spanish cultural industry.


Isabel Ruiz. Sin título 4. 2025. Fotografía impresa en dibond. 100 x 160 cm. Nuno Sacramento Arte Contemporânea. Nuno Sacramento Arte Contemporânea.


The data dismantle any argument based on equity. According to the Art Basel report (The Art Basel and UBS Survey of Global Collecting 2025), 95% of art buyers acquire works through galleries, whether via their physical spaces, websites, social media, or fairs. In Spain specifically, gallery sales account for around 76% of the total value of the market. Tax-penalizing the main channel of commercialization is not tax neutrality; it is structural blindness.


The comparison with Europe is devastating. France applies a 5.5% rate to art sales, Germany 7%, Italy 5%, and more recently Portugal has joined with 6%. After Brexit, France accounts for more than 50% of art sales in the European Union and approximately between 6% and 9% of global auction sales, consolidating a dominant position that is no coincidence: it is the direct and expected result of a fiscal policy that understands art as an economic and cultural lever, not as a dispensable luxury good.


The consequences for Spain are tangible and documented. A Spanish museum that wishes to acquire a work by a Spanish artist from a Spanish gallery may be taxed at 21%; if it purchases the same work through a French gallery, in many cases it pays only 5.5%. The paradox is so grotesque that it borders on the Kafkaesque. The Spanish state fiscally penalizes its own cultural institutions for supporting the national market.

At fairs held within Spanish territory, national galleries compete with French, German, or Italian stands that can offer the same artists with a fiscal advantage of up to 16 percentage points. It should be noted, however, that in cross-border purchases within the EU, tax treatment depends on factors such as whether the museum acts as a taxable person with a VAT ID and on the nature of the transaction (domestic supply versus intra-Community supply, etc.), so this comparison serves as an illustrative example rather than a strict fiscal statement. This is not merely about competition; it is, in reality, structural dumping.


Daniel Bum. Self-Portrait II. 2025. Oil and acrylic on linen. 27 x 35 cm. CLC ARTE.


On 5 April 2022, the European Union approved Directive 2022/542, amending Directives 2006/112/EC and 2020/285 concerning the common system of VAT. This regulation explicitly allows Member States to apply reduced rates down to a minimum of 5% to “the supply of works of art, collectors’ items and antiques.” The deadline for its transposition into national legislation was 31 December 2024, with application from 1 January 2025. Spain has not transposed this directive with regard to the art market.


While France, Germany, Italy, Luxembourg, and Belgium have already adopted reduced rates for contemporary art, Spain maintains administrative silence. More than one thousand artists, gallerists, and professionals in the sector—including representatives of Spain at the Venice Biennale and National Fine Arts Award recipients—have signed the manifesto “Spanish Visual Artists Sign for Cultural VAT NOW.”


Thus, the government’s lack of action transcends the legal sphere and becomes a serious problem of economic vision. The Professional Committee of Art Galleries of France noted that a 5.5% rate for all transactions would generate between $40 million and $650 million in additional tax revenue through employment and art sales, whereas a 20% tax could generate losses of between $320 million and $610 million in tax revenue. The experience of countries such as the Netherlands and Portugal, which raised their cultural VAT rates and later reversed course after observing the devastating effects, should serve as a lesson.


Kim Han Ki. Don't forget me. 2024. Oil on canvas. 33.4 x 24.4 cm. Banditrazos Gallery.


FFrance and the effect of an intelligent fiscal policy

The French case dismantles the argument that culture does not generate fiscal returns. After implementing a 5.5% VAT rate for art, France currently accounts for more than 50% of art sales in the European Union and between 6% and 9% of global auctions. This dominant position is undoubtedly the direct result of a fiscal policy that understands art as an economic lever.


The Professional Committee of Art Galleries of France (CPGA) documented that a 5.5% VAT rate generates between $40 million and $650 million in additional tax revenue through employment and commercial activity in the sector, while maintaining rates of 20% produces losses of between $320 million and $610 million in tax revenue due to decreased activity. The data are conclusive: lowering VAT does not reduce revenue; it increases it.


Germany experienced a similar situation. The German Federal Association of Art Galleries and Dealers (BVDG) documented that a 19% VAT rate had stifled the market and caused gallery closures. The reduction to 7% in January 2025 was justified precisely as an economic reactivation measure. Italy, after years of debate, reduced its rate from 22% to 5% in 2025, with the aim -according to Culture Minister Alessandro Giuli- of “putting an end to an anomaly that made us less attractive compared to other European countries.”


Beatriz Castela. Spectrum IX. 2025. Acrylic on table. 80 x 60 x 3.5 cm. Galería Beatriz Pereira.


One of the most frequently repeated arguments for maintaining a 21% VAT rate on art is its perception as a luxury good. This reasoning reveals a profound misunderstanding of how the contemporary art market functions. The Art Basel 2024 report documented a significant shift in collector behavior: transactions under $5,000 grew by 7%, while galleries with sales below $250,000 increased by 17%. The art market is not the exclusive domain of millionaires; that is a stigma that new generations must break. In fact, the art market is an ecosystem increasingly accessed by the middle class through the acquisition of works.


Spain’s fiscal classification treats works of art at the same rate as tobacco, alcoholic beverages, or luxury gyms (21%), while books are taxed at a super-reduced 4%, and cinema and theatre at 10%. What cultural logic justifies taxing a photography book by an artist at 4%, but an original photograph by the same artist at 21%? The answer, however ironic it may seem, does not lie in cultural coherence, but rather in administrative inertia.


Onay Rosquet. Once upon a time there was a world. 2022. Oil on canvas. 100 x 100 cm. Collage Habana,


The consequences: from talent to brain drain

The numbers are stubborn. Spain has not managed to increase its share beyond 1% of the global art market since 2009. Meanwhile, the country has more than 24,000 artists and around 11,000 jobs directly linked to the visual arts ecosystem. This critical mass of talent and professionals is subjected to a fiscal pressure that does not exist in any other Spanish cultural sector or in any other major European art market.


he result is predictable and increasingly visible: talent drain, gallery closures, relocation of operations… and the list could go on. Some gallerists absorb part of the VAT to match prices with foreign competitors; others invoice through companies in other countries for intra-European transactions. These are survival strategies, not competitiveness strategies. The Spanish art market is becoming a second-division market, not due to a lack of artistic quality, which it has in abundance, but because of persistent administrative incompetence. Ultimately, the question is not technical but ideological: does Spain consider the visual arts to be part of its strategic cultural heritage, or does it treat them as an elitist whim?

The answer is in the Official State Gazette (BOE): as long as VAT remains at 21%, the answer is clear.


Alejandro Monge. See you in the streets. 2025. Fiberglass, cement, and pigments. 170 x 85 x 50 cm. 3 Punts Galeria.


Epilogue: a missed opportunity

Spain had until 31 December 2024 to transpose Directive (EU) 2022/542 and fiscally align its art market with Europe. It did not do so. Meetings with the Ministry of Culture and the Ministry of Finance have been ongoing for two years. Promises are repeated. The BOE remains unchanged. Meanwhile, the transactions that take place, the fairs held at home and abroad, and the artists who (fortunately) find representation with foreign galleries serve as a stark reminder of the cost of institutional inaction for culture.


The sector is not asking for privileges; it is simply demanding fairness. It asks that contemporary art receive the same fiscal treatment as cinema, theatre, or music. It asks that Spain stop penalizing those who build its contemporary cultural heritage.


The question is not whether Spain can afford to lower cultural VAT. French, German, and Italian data show that VAT reductions generate more economic activity and therefore more indirect tax revenue. The question is whether Spain can afford to continue ignoring it. Because at this moment, every percentage point of difference with France, Germany, or Italy is not merely a cold fiscal matter—it is a decision about what kind of cultural country we want to be. And administrative silence is also a decision.


Bibliography for Reference 🙂


Spanish Tax Agency (Agencia Tributaria) (2022). Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards value added tax rates. Available at: https://sede.agenciatributaria.gob.es/ Official State Gazette (BOE) (2022). Council Directive (EU) 2022/542 of 5 April 2022. Official Journal of the European Union, L 107, 6 April 2022. Available at: https://www.boe.es/buscar/doc.php?id=DOUE-L-2022-80541 EUR-Lex (2022). Council Directive (EU) 2022/542 of 5 April 2022. Available at: https://eur-lex.europa.eu/eli/dir/2022/542/oj?locale=es Law 37/1992, of 28 December, on Value Added Tax. Official State Gazette. Ministry of Culture and Sport (2024). Culture Satellite Account 2022. Madrid: Ministry of Culture and Sport. ARTEINFORMADO (2025). “Directive 2022/542: New Rules for the Art Market in Europe.” January 2025. Available at: https://www.arteinformado.com/magazine/n/la-directiva-2022542-nuevas-reglas-para-el-mercado-del-arte-en-europa-7402 AVA Castilla y León (2024). “Art VAT in 16 European Union Countries: What Are Their Current and Future Reduced Rates?” Available at: https://www.avacastillayleon.es/ AVA Castilla y León (2025). “A 5% VAT in Italy? Spain’s Comparative Disadvantage with 21% VAT on the Art Market.” Available at: https://www.avacastillayleon.es/ Finestre sull’Arte (2025). “The VAT Revolution in the Italian Art Market: New Perspectives for the Sector.” July 2025. Available at: https://www.finestresullarte.info/es/ elDiario.es (2025). “Spanish Galleries Switch Off ARCO to Demand the Promised Reduction of Cultural VAT.” 5 March 2025. Available at: https://www.eldiario.es/cultura/arte/ EXIBART.es (2025). “Spanish Art Facing the Fiscal Challenge: Galleries Call for Reduced VAT to Compete in Europe.” October 2025. Available at: https://www.exibart.es/mercado/ FACUA (2017). “FACUA Demands That the Government Apply the Same VAT Reduction to Cinema as to Live Performances.” Available at: https://www.facua.org/ Infobae (2025). “Culture Reiterates It Is ‘Fully in Favor’ of Lowering the 21% VAT on Contemporary Art Purchases.” 7 March 2025. Available at: https://www.infobae.com/ ARES – Aragón Escena (2023). “For a Reduced VAT Rate in Culture.” September 2023. Available at: https://www.aresaragonescena.com/ Bonet, Lluís (2014). “Causes and Effects of the Increase in Cultural VAT: A Comparative Analysis.” The Economy Journal, 10 February 2014. Available at: https://www.theeconomyjournal.com/ FUNCAS Blog (2016). “Is It Progressive to Reduce VAT on Cinema, Theatre, or Concerts?” 4 October 2016. Available at: https://blog.funcas.es/ INEAF Tribuna (2018). “Impact of the Increase in ‘Cultural VAT.’” 27 August 2018. Available at: https://www.ineaf.es/tribuna/ Consortium of Contemporary Art Galleries. Institutional statements and the manifesto “Spanish Visual Artists Sign for Cultural VAT NOW” (2024–2025). Institute of Contemporary Art (IAC). Mateu de Ros, Rafael. “The Controversial VAT on Art.” Available at: https://www.iac.org.es/ The Art Basel and UBS Survey of Global Collecting 2025. Available at: https://www.ubs.com/global/en/our-firm/art/art-market-research.html/ “The Spanish Art Market Contracts to 2014 Levels Due to the Pandemic.” Available at: https://www.elindependiente.com/wp-content/uploads/2022/10/NdP-Informe-Mercado-Arte-Espan%CC%83a-2021-OS-la-Caixa-CAST.pdf


The cited sources are verifiable and publicly accessible. Figures on VAT rates in European countries have been verified with official EU sources and national tax agencies. Percentages and economic data come from published sector studies or documented institutional statements in the media.