Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A farmer inquired whether they must register in the IAE for wine production via a winery and what their tax obligations would be. The DGT ruled that while agricultural activity is not subject to the IAE, wine production is, even if carried out on a sporadic basis.
Cuestión planteada 1ª Si el consultante tiene que darse de alta en el IAE por la elaboración del vino.
La actividad agrícola de producción y venta de uva no está sujeta al IAE. No obstante, la elaboración de vino, aunque sea esporádica y se realice fuera del lugar de producción, sí está sujeta al impuesto. El sujeto pasivo debe darse de alta en el epígrafe 425.1 de la sección primera de las Tarifas si la elaboración se realiza conforme a un plan o proyecto establecido por él. La venta del vino a la bodega, sin que este salga de sus instalaciones, está sujeta pero exenta de IVA por estar vinculada al régimen suspensivo. Finalmente, la venta no está sometida a retención de IRPF al no ser una actividad agrícola pura, sino de transformación.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.