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V3429-20 ·26 November 2020 ·consulta-vinculante Medium impact
Tax

Wine production for hire is subject to 21% VAT, and the winery owner is liable for excise duties

A winery has requested a ruling regarding VAT and excise duty taxation when producing wine using grapes provided by third parties without acquiring ownership of them. The DGT has determined that the production service is subject to the standard rate of VAT and that the winery is the liable party for excise duties.

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2020-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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