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V1659-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Wine retailers must apply the equivalence surcharge and register under the manufacturing heading

A bar-restaurant and shop owner wishes to sell private-label wine produced by a winery. The DGT provides guidance on the applicable VAT regime, excise duty obligations for wine, and registration in the Business Activity Tax (IAE).

In 6 key points

Lifecycle

2022-07-08PublishedPublished 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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