Doña Antonia de Ipeñarrieta stands at the right, her hand resting on the back of a richly decorated chair with gilded studs and red velvet, while her young son Don Luis stands at her side, holding her hand. Her face is turned slightly toward the viewer, her expression reserved and composed, framed by a dark hood and a delicate lace ruff that rises from her shoulders. She is dressed in a voluminous black gown, adorned with a long gold chain that drapes diagonally across her chest and is fastened at her waist, the fabric rendered in deep, velvety tones that absorb the surrounding light.

The background is a plain, warm brown, allowing the figures to stand out sharply, while the light falls gently across their faces and hands, highlighting the textures of lace, velvet, and metal. Every detail, from the shimmer of the gold chain to the fine lacework and the subtle modeling of flesh, is painted with meticulous, smooth brushwork that blends tones seamlessly, typical of the Baroque style. The composition is vertical and stately, with Doña Antonia's upright posture and the solid chair emphasizing her dignity and status, while Don Luis’s small figure nestles protectively at her side.

A gemstone earring glints at Doña Antonia’s ear, and a bracelet encircles her wrist, adding further notes of refinement and wealth. The young boy holds a pale pink rose in his left hand, its petals and green leaves carefully defined against his white apron. His sleeves are made of striped gold and black fabric that catches the light, contrasting with the delicate lace at his collar and cuffs.

The floor at the bottom edge of the painting is a muted brown, with soft shadows cast by the figures and the chair. Along the lower left edge, the black gown of Doña Antonia softly blends into the background, while the right edge is anchored by the angular, gilded corner of the chair. The portrait is recognized for its golden light and subtle technique, capturing the sitters’ presence with a sense of natural ease and understated melancholy.