This piece is a mixed media painting by an artist(s) from Spain that go(es) by the name Haunted Hearts.
The piece is mixed media, so it a nice variety of materials, looks like some sort of paper all curled up and most likely acrylic paint.
I love the look of this piece, the character is unique and amazing looking. The color scheme is wonderful, a nice burnt sienna/umber background that contrasts and pops the character out even more. Very smooth as well, the little death character looks very well rendered. This is the type of character that would make a great repeating character in a graphic novel, series of painting, or so on. I do hope they make this lil guy again.