#26526 Joaquin Sorolla y Bastida (1863-1923)

The picture has something of this: mammal, water, cattle, two, outdoors, nature, agriculture, group, cavalry, daylight, winter, vehicle, people, cold, animal, farm, farming, river.
Perhaps it’s a painting of a man riding on the back of a boat next to a cow in a body of water with a sailboat in the background.