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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.
Cuestión planteada Obligación de inscripción en el registro territorial.
Las bodegas elaboradoras de vino tienen la consideración de fábrica y están obligadas a inscribirse en el registro territorial de la oficina gestora correspondiente. Deben llevar una contabilidad de primeras materias, proceso de elaboración y productos acabados mediante soporte informático. No obstante, si el volumen de producción anual no supera los 100.000 litros, la oficina gestora podrá autorizar el uso de libros foliados en soporte papel.
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