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V0669-21 ·22 March 2021 ·consulta-vinculante Medium impact
Tax

IAE classification for wine tourism event organisation depends on the nature of the activity

A taxpayer requested guidance on how to classify the organisation of wine tourism events held within their own wineries and vineyards. The DGT ruled that the taxpayer must register under the specific headings that correspond to the activities actually performed.

In 6 key points

How it affects those involved

Taxpayers organising specialised tourism activities within their primary business must ensure they are registered under the correct economic activity headings to comply with tax regulations.

Lifecycle

2021-03-22PublishedPublished 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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