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A query was raised regarding the obligations for starting a wine-making activity with an annual production of less than 100,000 litres. The DGT ruled that the entity must register in the territorial register and comply with specific accounting for raw materials and products, with the option to request paper-based accounting if production does not exceed the specified volume.
Wineries with low production volumes must ensure compliance with territorial registration and specific accounting requirements for excise purposes.
The tax team reviews your specific situation.
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