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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A farmer inquired whether they must register in the IAE for wine production via a winery and what their tax obligations would be. The DGT ruled that while agricultural activity is not subject to the IAE, wine production is, even if carried out on a sporadic basis.
Farmers transitioning from pure agriculture to wine production must account for industrial activity registration and potential excise duties.
The tax team reviews your specific situation.
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