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V0661-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Registration in the Business Census required to operate a vineyard as an economic activity

A taxpayer inquired about the obligations involved in operating a vineyard on their own land. The Directorate General for Taxes (DGT) ruled that the plantation constitutes a fixed asset and its operation is considered an economic activity, which requires registration in the Business Census.

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2019-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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