Take advantage of the 100% tax exemption for your figurine or giant statue.
Summary extracted from Article 238bis AB of the General Tax Code:
The sculptures and decorations that we create are works of art by living artists. As such, tax deductions are available to companies and liberal professions within the framework of the acquisition of original works by living artists.
Companies that purchase original works of art by living artists and record them in a fixed asset account may deduct an amount equal to the purchase price from the profit or loss of the year of acquisition and the four following years, in equal fractions.
However, the amounts are only deductible up to a limit of 5% of turnover. In return for the tax advantage granted, the company is obliged to exhibit the work, free of charge, in a place accessible to the public or to employees.
Example: A company with a turnover of €1,000,000 can write off €5,000 over 5 years. It can therefore devote a budget of €25,000 to the acquisition of a work.
Article 238 bis AB of the General Tax Code in full