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V0323-14 ·11 February 2014 ·consulta-vinculante Medium impact
Tax

Wine and cider production permitted in the same premises subject to tax office authorisation

A company producing wine and performing partial dealcoholisation has enquired whether it may also produce cider within the same establishment. The Directorate-General for Taxes (DGT) has ruled that this is possible provided authorisation is obtained from the managing tax office, subject to compliance with specific accounting and facility layout requirements.

In 6 key points

How it affects those involved

This ruling provides legal certainty for producers looking to diversify their activities within a single site, provided they maintain strict separation in accounting and physical distribution.

Lifecycle

2014-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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