Painting, in its most classical sense, has traditionally been considered a representative medium of human creativity, defined by the support, pigments, and figure. However, contemporary art has pushed this concept toward a radical redefinition. What was once a two-dimensional surface limited to visual representation has transformed into a multisensory experience involving space, time, and interaction. In this context, expanded painting emerges as a field of experimentation that invites us to reconsider the boundaries between disciplines and traditional forms of art-making.

In its origins, painting was conceived as an act of representation; a visual medium whose primary function was to capture reality through images. From the Renaissance to Impressionism, artists developed techniques and approaches aimed at increasingly accurate depictions of nature, the human body, and light.

Paco Díaz. TDE Carne y Piedra. Oil on paper glued to wood. 50 x 50 cm. 2024.

The history of painting was marked by an obsession with perspective, proportion, and harmony. However, as we move into the 20th century, avant-garde movements began to challenge these conventions. Cubism, Surrealism, and Abstraction introduced new ways of conceiving the pictorial act, which was no longer confined to imitating reality but aspired to deconstruct and reconfigure it. This break from visual tradition was merely the beginning of a series of transformations that would lead painting into previously unexplored territories.

Expanded painting, a term coined to describe this evolution, refers to the broadening of the medium’s possibilities in both materiality and context. Experimentation with new supports, the fusion of media, and the dissolution of boundaries between painting, sculpture, architecture, and performance are some of the most prominent aspects of this trend. Instead of being confined to canvas or panel, contemporary artists have incorporated materials such as wood, plastic, metal, glass, and even digital elements.

Alexander Grahovsky. The Unbreakable Will of the Spirit. Oil, spray paint, and colored pencils on canvas. 46 x 61 cm. 2024.

The flat surface has given way to a broader, more three-dimensional concept of space, where painting inhabits not only the support but also the surrounding space, inviting direct interaction from the viewer. Many of these breakthroughs can be seen in the works of artists who use heavy and textured materials to endow their two-dimensional pieces with a sculptural quality. The notion of painting as an object has disappeared in favor of a spatial experience encompassing both the visible and the conceptual.

Luis Miguel Rico. Untitled from the Sand Series. Oil on linen. 140 x 100 cm. 2024.

In this same vein of boundary expansion is Luis Miguel Rico, who, through a series of material explorations combining pigments, fabrics, and textures, addresses the relationship between color and space, seeking a balance between the emotional and the formal. His work focuses on transforming the traditional canvas, inviting viewers to reconsider the potential of painting as a three-dimensional expressive medium.

Jan Schüler. Dresden Die Elbe Bei Wachwitz. Oil on linen. 70 x 90 cm. 2024.

Jan Schüler, on the other hand, acts as a bridge between classical and contemporary painting. His introspective approach, where portraits and landscapes transcend mere visual representation, highlights the viewer’s interaction with the work. Through direct gazes that meet the viewer’s eyes, the characters in his portraits challenge the traditional conception of painting as a passive medium, inviting emotional and personal reflection.

César Goce. Liquid Shadows. Oil on wood. 58 x 42 cm. 2023.

César Goce, blending graffiti influences with traditional painting, brings expanded painting into his own dimension by integrating urban art with academic techniques. His approach aligns with the dissolution of disciplinary boundaries, incorporating graffiti, a contemporary medium, within a studio format that could be considered traditional. This reflects the process of expanded painting, where contemporary artists blur the lines of mediums to create a hybrid experience.

The expansion of the pictorial medium pertains not only to the choice of materials but also to the redefinition of what we understand as "painting." In this context, painting is no longer limited to representing the real or visible but becomes a field for exploring the invisible, the subjective, and the emotional. Instead of working within a single perspective or defined style, contemporary artists operate with multiple languages, where process and creative action become essential elements of the work. Spontaneity, error, improvisation, and the deconstruction of gesture have been integrated into pictorial practice, generating works that invite not only contemplation but also active reflection on the nature of art.

Federico Uribe. Still Life. Bullet casings. 65 x 75 cm. 2020.

Federico Uribe, through his assemblages of everyday objects, offers a radically different vision of expanded painting. While he does not adhere directly to traditional painting, his use of unconventional materials such as bullet casings and pieces of colored pencils creates a point of contact between painting, sculpture, and nature. Uribe’s reinterpretation of common objects relates to the expansion of painting beyond the canvas, suggesting a new way of thinking about the medium and its function.

The use of unconventional supports and the incorporation of performative elements are also fundamental aspects of expanded painting. By moving painting out of its traditional space, artists invite the viewer to engage more actively and participate in the work.

The advent of digital technologies has provided artists with a new palette of possibilities. Painting, understood as an action or process, can now simultaneously involve both digital and traditional creation, demonstrating that painting need not be bound to a single medium. This digital integration not only expands the painter’s tools but also raises questions about the very essence of art: must painting retain its physical and material character to remain painting, or can it transcend into the virtual and ephemeral without losing its essence?

CHOU Ching-Hui. A Promised Land: The Planet of Angels No.9. Inkjet print. 148 x 290.8 cm. 2023.

Chou Ching-Hui’s photographic approach also aligns with the idea of expanding the boundaries of traditional art. His transition from photojournalism to artistic photography shows how the photographic medium can interact with pictorial works, creating a new way of experiencing and reflecting on reality. Ching-Hui’s transformation of the real into the conceptual in his projects is a clear manifestation of expanded painting, now integrating other visual disciplines.

In this sense, expanded painting is defined not only by technical or material innovation but by a more philosophical approach to art. By eliminating the barriers between disciplines and expanding the boundaries of the medium, contemporary artists challenge our conceptions of art’s role in society. Painting, rather than being a closed and static process, becomes an open practice, in constant dialogue with its environment and its audience. Painting is no longer just a transcription of reality but an active intervention in it.

Alexander Grahovsky. If Only You Were as Prickly as a Thistle. Oil, spray paint, and colored pencils on canvas. 33 x 41 cm. 2024.

In the case of Alexander Grahovsky, his surrealist pictorial treatment merges the classical with the contemporary, combining figurative elements with the dreamlike. His work invites continual reflection on what lies beyond the surface, dissolving the boundaries of representation in an approach that resonates with the concept of expanded painting.

Tiffany Alfonseca. The Barbie You Can’t Buy in Stores. 183 x 152 cm. Acrylic, pencils, glitter, and rhinestones on canvas. 2023.

Meanwhile, Tiffany Alfonseca transcends the traditional sense of painting as well. Her vibrant portraits not only depict Afro-diasporic communities but also provoke reflection on themes of race, identity, and representation. Through her work, painting becomes a vehicle for amplifying historically silenced voices, transforming the pictorial act into a social and political intervention that invites viewers to experience more than just the visual.

Paco Díaz. RIBERA. Oil on paper glued to wood. 50 x 50 cm. 2024.

Paco Díaz, with his conceptual and reflective work, emphasizes the relationship between viewer and artwork, creating space for reflection on the personal, collective, and political. By focusing on the everyday, he invites us to reconsider life’s simplest elements through painting imbued with emotion and meaning. His compositions play with nostalgia and memory, creating works that are both a tribute to the commonplace and an exploration of the self.

Iyán Castaño. Circular Currents. Experimental graphics on canvas. 130 x 100 cm. 2024.

Iyán Castaño demonstrates how painting adapts to the contemporary era, where printmaking techniques, direct landscape intervention, and the exploration of social and personal themes offer a broad field for artistic reflection. By working with the changing conditions of the sea, he integrates nature into his work in a way that blurs the lines between painting and environmental intervention.

Antonio Ovejero. The Tomato Can. Oil and acrylic on board. 50 x 35 cm. 2024.

Antonio Ovejero’s unique fusion of kitsch and popular elements challenges traditional conceptions of painting. His work explores tensions between the banal and the artistic, creating a space where kitsch acquires aesthetic and critical relevance. Ovejero prompts viewers to question the relationship between art and popular culture, reflecting on nostalgia, consumerism, and the aesthetics of the everyday.

Paco Dalmau. A Borderline of Gules. Mixed media on canvas over board. 36 x 36 cm. 2024.

Paco Dalmau, on the other hand, delves into the relationship between color and form in contemporary painting. His work is characterized by a profound exploration of these elements, where structure and composition become vehicles of communication. Dalmau deconstructs traditional painting, leading viewers to a sensory experience where color and form are perceived not only visually but also emotionally, expanding the medium’s boundaries toward greater viewer interaction.

Painting has ceased to be a medium confined to visual representation and has become a discipline in constant expansion. By questioning what we understand as pictorial art, expanded painting not only broadens the boundaries of its discipline but also invites deeper reflection on the role of art in understanding the world. In conclusion, contemporary painting has evolved into a space of unprecedented creative freedom. Expanded painting redefines the boundaries between disciplines, materials, and meanings, inviting both artists and viewers to participate in an active reflection on the nature of art and its relationship with society. Far from being a closed discipline, painting today presents itself as an open field, in constant dialogue with the present and its infinite possibilities.

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.