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.
Please note that this picture has been identified as a work by Guillermo Mesquida (Palma 1675-1747) in full. We are grateful to Joan María Palou for confirming the attribution on the basis of photographs, and for noting that the present lot is a bozzetto for a picture of the same subject, painted by Mesquida circa 1740-7, and paired with a depiction of Rebecca at the well (both 200 x 176 cm., Palma, private collection; exhibited Palma, Casal Solleric, February-March 1999, nos. 14-5). It is documented that Mesquida painted the pair for Don Jorge Descatlar, and it is not impossible that this patron would also have received the bozzetto.
Please note that the provenance for this lot should read:
(Possibly) Don Jorge Descatlar, Palma, circa 1740-7.
Marqueses del Palmer, Spain.