Hello Carlos. Thank you for your appraisal inquiry with Mearto. I apologize for the delay in your appraisal and thank you for your patience. The item presented appears to be an oil painting on canvas attributed to Manuel Soto-Muñoz (Puerto Rican). The painting appears to depict a couple fo musicians in exaggerated forms. Unfortunately, Muñoz does not have listed auction records. However, the estimate provided is based on recent auction estimates and results of other comparable paintings by regional Spanish artists, depending on size. The estimate is contingent on a full condition report. Please note asking or dealer prices may vary. Thank you and please take care.