These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 5%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. This VAT is not shown separately on the invoice. When a buyer of such a lot has registered an EU address but wishes to export the lot or complete the import into another EU country, he must advise Christie's immediately after the auction.
Anonymous sale; Guerrico y Williams, Buenos Aires, 1946, Lot 62.
Acquired at the above by the grand-father of the present owners.
Please note that the present painting is listed in the catalogue raisonné of the artist's oeuvre: J. San Nicolás, Darío de Regoyos: Catálogo Razonado, Museo de Bellas Artes de Asturias y Fundación Azcona, Madrid, 2014, p. 507, no. 687 (illustrated).
Property from a Private Family Collection