No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Bernardino de Pantorba, The life and Work of Joaquín Sorolla. Biographical and Critical study, Madrid, 1970, no. 1444.
Spanish and American Illustrations, July, 1909, pp. 40-41 (illustrated).