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V0709-20 6 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales de fabricación

Wine-making wineries must register territorially and maintain specific accounting records

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.

The question raised

Obligation to register in the territorial register.

The DGT's ruling

Winery manufacturing facilities are considered factories and are required to register in the territorial register of the corresponding management office. They must maintain accounting records of raw materials, the production process, and finished products using computer-based media. However, if the annual production volume does not exceed 100,000 liters, the management office may authorize the use of foliated books on paper media.

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