With this work, Octavi Comeron completes a trilogy of projects that reflect on the collisions of the current symbolic and productive order by analysing the different aspects of automobile production. While in the other two installations of his Post-Fordist Trilogy he took automobile production plants as the object of study, in this case he uses the car-as-object to draw parallels between artistic production and notions such as labour, surplus value, value in use and value in exchange. La balada del valor d’ús (The Song of the Value in Use) was shown at NauEstruch, Sabadell, in 2011. Comeron put a production car up for sale under the category and tax regulations of a work of art. Whereas the sale of a car attracted 21% VAT, as a work of art, VAT was only 8% at that time. Thus, the nature of artistic practice is held to question by putting into play its legal framework, since, when an object such as a car is treated as an artwork, it experiences a price devaluation of more than 10%. Although the car was sold, the tax authorities challenged the transaction, demanding that the artist pay the difference. An action that confronts aesthetic reflection and the Marxist theory of value with the performativity of the legal system and its definition of art.