Tax on the sale of works of art

[Elrick]

Good afternoon ,

certainly is a " dupe , " but in the forehead answer to this question in the network could not be found . As far as I know, the natural person in the sale of art objects , which are in his possession for more than 3 years , the tax base does not occur , and tax , respectively, the pay is not required . Is that so?
If so , poke , please contact the relevant article and section of the Tax Code .
Grateful for the help in advance .

Sincerely ,
Elrick