Article 238(a) AB of the General Tax code :
"Companies that buy, original works of living artists and enroll in an asset account immobilized can deduct the profit for the year of acquisition, and the next four years, in equal proportion, a sum equal to the price acquisition. The deduction so made in respect of each year may not exceed the limit mentioned in the first paragraph 1 of Article 238 bis, less the total of the payments referred to in that article.
Article 238 bis, paragraph 1 : rise to entitlement to a tax deduction equal to 60% of the total payments made within 5 thousand of the turnover made by companies subject to tax income or corporation tax profit. To qualify for the deduction under the first paragraph, the company must disclose in a place accessible to the public or employees, with the exception of the office, the property acquired for the period corresponding to the period of acquisition and the following "four years".