Art and Cultural Property Law 2026

SPAIN Law and Practice Contributed by: Rafael Mateu de Ros, Patricia Fernández Lorenzo, Javier Fernandez-Lasquetty and Luis Rodríguez-Ramos, Ramón y Cajal Abogados

Ramón y Cajal Abogados is an independent law firm focused on business law, providing legal advice to medium-sized and large companies across multiple business lines. The team boasts 150 lawyers – 44 of whom are partners – all with a strong academic back - ground in law and extensive experience in all types of transactions, both at the international and domestic level. The Ramón y Cajal Abogados art, cultural herit - age and IP team combines an interest in the art world with what it knows how to do best in order to pro -

vide clients with comprehensive legal and advisory services. The firm’s services combine assessment and legal representation in respect of the sale and purchase of artwork, the import and export of works of art, international art market operations, restitutions of artistic and historical assets, legal audits of collec - tions, IP rights, foundations and patronage, tax com - pliance with regard to works of art, and compliance programmes focused on the art sector.

Authors

Rafael Mateu de Ros is a founding partner of Ramón y Cajal Abogados and is head of the firm’s art, law and cultural heritage department. He is a state lawyer (on leave), a trustee of the Museo Nacional Centro de Arte Reina Sofía’s board, and a member of the Velázquez Circle at the Museo Nacional del Prado. Having obtained a doctorate in art history and law from the Complutense University of Madrid and a doctorate in law from the University of Alcalá, Rafael is now a professor at Instituto de Empresa and Universidad Carlos III. He is also an author, lecturer and adviser on art law.

Javier Fernandez-Lasquetty is a partner of counsel at Ramón y Cajal Abogados, specialising in IP and IT. He is adjunct professor at IE Law School and co-ordinator of IP in its LLM programmes, as well as an

invited professor at the Universidad Carlos III, Universidad Autónoma de Madrid, Universidad de Navarra and Universidad de Alicante’s LLM programmes. Javier is president of the Madrid Bar Intellectual Property Section and a panellist at the World Intellectual Property Organization’s Arbitration and Mediation Center. He is a member of the board of DENAE (Spanish Entertainment Law Association) and Licensing Executives Society International Spain and Portugal and an active member of AIPPI, ALAI and INTA.

Patricia Fernández Lorenzo is a partner of counsel at Ramón y Cajal Abogados, specialising in art, law and cultural heritage. She has a PhD in history, a Master of Research degree in cultural law and a postgraduate

Luis Rodríguez-Ramos heads Ramón y Cajal Abogados’ tax practice and has extensive experience in the tax aspects related to artworks (inheritance and gift tax, wealth planning, indirect taxation, etc). Luis

degree in visual arts from New York University and the Guggenheim Foundation. Patricia is a lecturer on the LLM programme at the IE Law School and Universidad Carlos III, as well as an honorary lecturer at the Complutense University of Madrid. She is a writer and academic researcher in the history of art collecting and is secretary of the Friends of the Museo Nacional Centro de Arte Reina Sofía’s board of trustees.

has a law degree from ICADE (specialising in business law), a Master’s in Tax Advice for Companies from the Instituto de Empresa, and an advanced studies diploma in tax law from the UNED. He was an associate professor in financial and tax law at the Universidad Carlos III of Madrid between 2011 and 2023 and remains a regular speaker at universities and business schools. Luis is also the author of different publications related to his practice area.

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