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The purpose of this work is to review the sources of statistical information available on the wine sector and of wine producing companies in the sector. In addition, an exhaustive analysis of specialized bibliography of accredited rigor and solvency on the subject will be carried out. Also, a series of indicators will be developed that allow to calculate the real unit costs incurred by the wine producers in the conversion and restructuring of vineyards in accordance with the technical specifications established in the CM 17/2022.