Skip to content
V1451-20 ·18 May 2020 ·consulta-vinculante Medium impact
Tax

Supply of grape must is subject to VAT, unless linked to a non-customs warehousing regime

A winery has enquired whether the acquisition of must can be exempt from VAT. The DGT has ruled that the transaction is subject to the tax, but could be exempt if the must is linked to a non-customs warehousing regime in accordance with customs regulations.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment of grape must, establishing that while generally taxable, specific customs warehousing arrangements can trigger an exemption.

Lifecycle

2020-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact