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V0488-19 ·6 March 2019 ·consulta-vinculante Medium impact
Tax

VAT rate for guided tours including tasting and wine delivery is 21%

A winery has requested clarification on the VAT rate applicable to guided tours, events, shows, and tasting courses. The DGT has determined that tours involving tasting and the delivery of wine are subject to 21% VAT, whereas restaurant services and live cultural shows are subject to the reduced rate of 10%.

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Lifecycle

2019-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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