Gaucho (VINOQ) 10-K 29 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Apr. 26, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-40075
Entity Registrant Name	Gaucho Group Holdings, Inc.
Entity Central Index Key	0001559998
Entity Tax Identification Number	52-2158952
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	112 NE 41st Street
Entity Address, Address Line Two	Suite 106
Entity Address, City or Town	Miami
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33137
City Area Code	(212)
Local Phone Number	739-7700
Title of 12(b) Security	Common Stock
Trading Symbol	VINO
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 3,546,091
Entity Common Stock, Shares Outstanding		7,963,810
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	New York, New York

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash	$ 427,961	$ 300,185
Mortgages receivable, net of allowance $369,549 and $46,424 at December 31, 2023 and 2022, respectively	675,512	586,631
Inventory	2,031,880	1,888,962
Inventory deposits	161,531
Real estate lots held for sale	615,585	559,487
Prepaid expenses and other current assets	343,199	461,637
Total Current Assets	4,296,929	5,018,874
Long Term Assets
Mortgages receivable, non-current portion, net of allowance of $1,067,432 and $150,126 at December 31, 2023 and 2022, respectively	1,850,405	3,278,617
Prepaid commissions on lot sales	281,783	282,055
Property and equipment, net	7,806,370	7,621,257
Operating lease right-of-use asset	1,218,408	1,449,442
Prepaid foreign taxes, net	953,570	916,823
Intangible assets, net	98,147	69,787
Deposits, non-current	54,713	56,130
Total Assets	16,560,325	18,692,985
Current Liabilities
Accounts payable	925,422	917,270
Accrued expenses, current portion	3,719,798	1,664,816
Operating lease liabilities, current portion	250,711	202,775
Loans payable, current portion	188,169	164,656
Convertible debt obligations, net, current portion	1,320,902
Derivative liability	738,140
Other current liabilities	254,768	100,331
Total Current Liabilities	9,660,750	4,423,754
Long Term Liabilities
Accrued expenses, non-current portion	35,527	66,018
Operating lease liabilities, non-current portion	1,077,697	1,328,408
Loans payable, non-current portion	90,372	91,665
Convertible debt obligations, net, non-current portion		1,991,459
Total Liabilities	10,864,346	7,901,304
Commitments and Contingencies (Note 20)
Stockholders’ Equity
Preferred Stock, 902,670 shares authorized; no shares issued and outstanding
Common stock, par value $0.01 per share; 150,000,000 shares authorized; 4,807,938 and 365,340 shares issued and 4,807,909 and 365,312 shares outstanding as of December 2023 and 2022, respectively	48,079	3,654
Additional paid-in capital	150,588,124	139,156,522
Accumulated other comprehensive loss	(11,104,706)	(10,842,569)
Accumulated deficit	(133,789,163)	(117,479,571)
Treasury stock, at cost, 29 and 28 shares at December 31, 2023 and 2022, respectively	(46,355)	(46,355)
Total Stockholders’ Equity	5,695,979	10,791,681
Total Liabilities and Stockholders’ Equity	16,560,325	18,692,985
Nonrelated Party [Member]
Current Assets
Accounts receivable	41,261	106,156
Current Liabilities
Deferred revenue	1,471,813	1,373,906
Lot sale obligation net	541,027
Related Party [Member]
Current Assets
Accounts receivable		1,115,816
Current Liabilities
Deferred revenue	250,000
Lot sale obligation net	$ 276,977

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Allowance for mortgages receivable current	$ 369,549	$ 46,424
Allowance for mortgages receivable non-current	$ 1,067,432	$ 150,126
Preferred stock, shares authorized	902,670	902,670
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	4,807,938	365,340
Common stock, shares outstanding	4,807,909	365,312
Treasury stock, shares	29	28
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Allowance for accounts receivable current	$ 6,649	$ 21,229
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Allowance for accounts receivable current	$ 1,517,836	$ 339,503

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Sales	$ 2,151,014	$ 1,643,716
Cost of sales	(1,616,063)	(1,475,961)
Gross profit	534,951	167,755
Operating Expenses
Selling and marketing	960,601	738,399
General and administrative	9,999,102	7,961,065
Depreciation and amortization	403,064	251,941
Impairment of investment - related party		7,000,000
Total operating expenses	11,362,767	15,951,405
Loss from Operations	(10,827,816)	(15,783,650)
Other Expense (Income)
Change in fair value of derivative liability	2,505,731
Loss on extinguishment of debt	416,081	2,105,119
Gains from foreign currency remeasurement, net	(605,531)	(478,500)
Inducement expense		3,163,318
Interest income	(71,978)	(142,746)
Interest expense	3,488,113	1,694,457
Other income, related party	(362,222)	(300,000)
Total other expense	5,370,194	6,041,648
Net Loss	(16,198,010)	(21,825,298)
Net loss attributable to non-controlling interest		72,261
Net Loss Attributable to Common Stockholders	$ (16,198,010)	$ (21,753,037)
Net Loss per Common Share
Basic	$ (13.06)	$ (123.26)
Diluted	$ (13.06)	$ (123.26)
Weighted Average Number of Common Shares Outstanding:
Basic	1,240,128	176,483
Diluted	1,240,128	176,483

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Net loss	$ (16,198,010)	$ (21,825,298)
Other comprehensive (loss) income :
Foreign currency translation adjustments	(262,137)	764,877
Comprehensive loss	(16,460,147)	(21,060,421)
Comprehensive loss attributable to non-controlling interests		72,261
Comprehensive loss attributable to controlling interests	$ (16,460,147)	$ (20,988,160)

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($)		Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Treasury Stock, Common [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	Gaucho Group Holdings Stockholders Deficiency [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Gaucho Group Holdings Stockholders Deficiency [Member]	Noncontrolling Interest [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
Balance at Dec. 31, 2021			$ 823		$ (46,355)		$ 121,641,238		$ (11,607,446)		$ (95,726,534)		$ 14,261,726		$ (169,882)		$ 14,091,844
Balance, shares at Dec. 31, 2021			82,350		28
Stock-based compensation:
Options							259,611						259,611		10,354		269,965
Restricted stock units			$ 300				579,330						579,630				579,630
Restricted stock units, shares			30,000
Common stock			$ 54				524,946						525,000				525,000
Common stock, shares			5,421
Common stock issued for 401(k) employer matching			$ 1				27,820						27,821				27,821
Common stock issued for 401(k) employer matching, shares			104
Shares issued under the New ELOC			$ 10				10,076						10,086				10,086
Shares issued under the New ELOC, shares			1,000
Shares issued upon conversion of debt and interest			$ 2,021				7,903,540						7,905,561				7,905,561
Shares issued upon conversion of debt and interest, shares			202,082
Net loss											(21,753,037)		(21,753,037)		(72,261)		(21,825,298)
Other comprehensive income									764,877				764,877				764,877
Effect of reverse stock split			$ 8				(8)
Effect of reverse stock split, shares			738
Common stock issued for cash, net of offering costs	[1]		$ 50				511,296						511,346				511,346
Common stock issued for cash, net of offering costs, shares	[1]		5,005
Substantial premium on convertible debt							1,683,847						1,683,847				1,683,847
Warrants issued for  modification of convertible debt principal							849,431						849,431				849,431
Inducement loss on debt conversions							3,163,318						3,163,318				3,163,318
Common stock issued for purchase of minority interest			$ 87				(231,876)						(231,789)		231,789
Common stock issued for purchase of minority interest, shares			8,690
Common stock issued upon exchange of subsidiary stock options			$ 184				(184)
Common stock issued upon exchange of subsidiary stock options, shares			18,394
Common stock issued for acquisition of GDS			$ 107				2,194,546						2,194,653				2,194,653
Common stock issued for acquisition of GDS, shares			10,695
Common stock issued for purchase of domain name			$ 9				39,591						39,600				39,600
Common stock issued for purchase of domain name, shares			861
Balance at Dec. 31, 2022			$ 3,654		$ (46,355)		139,156,522		(10,842,569)		(117,479,571)		10,791,681				10,791,681
Balance, shares at Dec. 31, 2022			365,340		28
Cumulative effect of change upon adoption of ASU 2016-13										$ (111,582)						(111,582)
Stock-based compensation:
Options							113,487										113,487
Restricted stock units			$ 75				307,073										307,148
Restricted stock units, shares			7,482
Common stock			$ 270				149,730										150,000
Common stock, shares			27,027
Common stock issued for 401(k) employer matching			$ 24				32,593										32,617
Common stock issued for 401(k) employer matching, shares			2,416
Shares issued under the New ELOC	[2]		$ 1,508				850,580										852,088
Shares issued under the New ELOC, shares	[2]		150,684
Common stock and warrants issued for cash in private placement			$ 18,358				1,994,708										2,013,066
Common stock and warrants issued for cash in private placement, shares			1,835,790
Shares issued upon conversion of debt and interest			$ 23,803				5,886,945										5,910,748
Shares issued upon conversion of debt and interest, shares			2,380,338
Relative fair value of warrants issued with 2023 Notes, net of issuance costs	[3]						1,506,319										1,506,319
Warrant modification							392,273										392,273
Warrants issued for modification of GGH Notes							134,779										134,779
Reduction of warrant exercise price on new debt issuance							63,502										63,502
Cashless warrant exercise			$ 51				(51)
Cashless warrant exercise, shares			5,131
True-up adjustment
True-up adjustment, shares			28
Net loss											(16,198,010)						(16,198,010)
Other comprehensive income									(262,137)								(262,137)
Effect of reverse stock split			$ 336				(336)
Effect of reverse stock split, shares			33,702
Balance at Dec. 31, 2023			$ 48,079		$ (46,355)		$ 150,588,124		$ (11,104,706)		$ (133,789,163)						$ 5,695,979
Balance, shares at Dec. 31, 2023			4,807,938		29
[1]Includes gross proceeds of $ 555,811 44,465 927,060 74,972 1,609,935 103,616

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Gross proceeds from issuance of common stock	$ 927,060	$ 555,811
Offering cost	74,972	$ 44,465
Fair value of warrants	1,609,935
Warrants issuance costs	$ 103,616

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities
Net loss		$ (16,198,010)	$ (21,825,298)
Stock-based compensation:
Common stock issued for 401(k) employer matching		17,268	32,614
Common stock		300,000	525,000
Options		113,487	269,965
Restricted stock units		307,148	579,630
Non-cash lease expense		231,034	217,767
Gain on foreign currency translation		(605,531)	(478,500)
Depreciation and amortization		451,925	251,941
Amortization of debt discount		2,649,556	1,172,461
Provision for unrealizable assets		2,267,185	100,805
Provision for obsolete inventory		86,001	115,563
Change in fair value of derivative liability		2,505,731
Loss on extinguishment of debt		416,081	2,105,119
Impairment of investment			7,000,000
Inducement expense			3,163,318
Decrease (increase) in assets:
Accounts receivable and mortgages receivable		(49,808)	(608,286)
Employee advances		(18,405)	4,053
Inventory		(285,017)	(530,487)
Inventory deposits		(161,531)
Deposits		1,336
Prepaid expenses and other current assets		121,688	(76,691)
Increase (decrease) in liabilities:
Accounts payable and accrued expenses		1,474,877	1,862,137
Operating lease liabilities		(202,775)	(175,316)
Deferred revenue		347,907	654,265
Other liabilities		154,437	(60,247)
Total Adjustments		10,122,594	16,125,111
Net Cash Used in Operating Activities		(6,075,416)	(5,700,187)
Cash Flow from Investing Activities
Cash paid to acquire GDS, net of cash acquired			(7,560)
Purchase of property and equipment		(615,398)	(1,928,010)
Purchase of intangible asset		(50,000)	(34,999)
Net Cash Used in Investing Activities		(665,398)	(1,970,569)
Cash Flow from Financing Activities
Proceeds from loans payable		185,000
Repayments of loans payable		(103,923)	(116,775)
Proceeds from lot sale obligations		525,000
Proceeds from the issuance of debt in private placement			1,727,500
Repayments of debt obligations			(7,000)
Proceeds from the issuance of convertible debt		5,000,000	1,431,500
Financing costs in connection with the issuance of convertible debt		(321,802)
Repayments of convertible debt obligations		(862,541)
Redemption premiums paid on convertible debt obligations		(156,161)
Proceeds from common stock issued for cash		2,013,066	555,811
Offering costs in connection with common stock issued for cash			(44,465)
Proceeds from issuance of shares under the New ELOC, net of offering costs	[1]	852,088	10,086
Net Cash Provided by Financing Activities		7,130,727	3,556,657
Effect of Exchange Rate Changes on Cash		(262,137)	764,877
Net Increase (Decrease) in Cash		127,776	(3,349,222)
Cash - Beginning of Year		300,185	3,649,407
Cash - End of Year		427,961	300,185
Supplemental Disclosures of Cash Flow Information:
Interest paid		323,638	215,755
Income taxes paid
Cumulative impact of adoption of ASU 2016-13		111,582
Non-Cash Investing and Financing Activity
Equity issued to satisfy accrued stock-based compensation obligation		32,617	27,821
Equity issued as consideration for intangible assets			39,600
Equity issued for purchase of non-controlling interest			231,789
Equity issued for acquisition of GDS			2,194,653
Warrants issued and debt principal exchanged upon modification of convertible debt			834,323
Common stock issued upon conversion of debt and accrued interest		5,910,748	7,905,560
Common stock and GGH restricted stock units issued upon exchange of GGI options			1,576,648
Cashless warrant exercise		51
Relative fair value of warrants issued with 2023 Notes, net of allocable issuance costs	[2]	1,506,319
Warrants issued and debt principal exchanged upon modification of convertible debt		63,502
Debt discount for warrant modification		392,273
Debt discount for lot sale obligation		$ 80,096
[1]Gross proceeds of $ 927,060 74,972 1,609,935 103,616

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Gross proceeds from issuance of common stock	$ 927,060	$ 555,811
Offering cost	74,972	$ 44,465
Fair value of warrants	1,609,935
Warrants issuance costs	$ 103,616

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BUSINESS ORGANIZATION AND NATUR

BUSINESS ORGANIZATION AND NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS ORGANIZATION AND NATURE OF OPERATIONS	1. BUSINESS ORGANIZATION AND NATURE OF OPERATIONS Organization and Operations Through its subsidiaries, Gaucho Group Holdings, Inc. (“Company”, “GGH”), a Delaware corporation that was incorporated on April 5, 1999, currently invests in, develops, and operates a collection of luxury assets, including real estate development, fine wines, and a boutique hotel in Argentina, as well as an e-commerce platform for the sale of high-end fashion and accessories. As wholly owned subsidiaries of GGH, InvestProperty Group, LLC (“IPG”) and Algodon Global Properties, LLC (“AGP”) operate as holding companies that invest in, develop and operate global real estate and other lifestyle businesses such as wine production and distribution, golf, tennis, and restaurants. GGH operates its properties through its ALGODON® brand. IPG and AGP have invested in two ALGODON® brand projects located in Argentina. The first project is Algodon Mansion, a Buenos Aires-based luxury boutique hotel property that opened in 2010 and is owned by the Company’s subsidiary, The Algodon – Recoleta, SRL (“TAR”). The second project is the redevelopment, expansion and repositioning of a Mendoza-based winery and golf resort property now called Algodon Wine Estates (“AWE”), the integration of adjoining wine producing properties, and the subdivision of a portion of this property for residential development through its subsidiary Gaucho Development S.R.L. (see below). On June 14, 2021, the Company formed a wholly-owned subsidiary, Gaucho Ventures I – Las Vegas, LLC (“GVI”). GVI is a party to an agreement with LVH Holdings (“LVH”) to develop a project in Las Vegas, Nevada. On February 3, 2022, the Company acquired additional real estate through the acquisition of 100 GGH also manufactures, distributes, and sells high-end luxury fashion and accessories through its subsidiary, Gaucho Group, Inc. (“GGI”). GGH held a 79 21 Going Concern and Management’s Liquidity Plans The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the Company be unable to continue as a going concern. As of December 31, 2023, the Company had cash of $ 427,961 and a working capital deficit of $ 5,363,821 . During the years ended December 31, 2023 and 2022, the Company incurred a net loss of $ 16,198,010 and $ 21,825,298 , respectively, and used cash in operating activities of $ 6,075,416 and $ 5,700,187 , respectively. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2023, future cash requirements for current liabilities include $ 4,645,220 1,484,677 1,595,698 188,169 250,711 525,000 1,077,697 90,372 35,527 During the period from January 1, 2024 through April 11, 2024 the Company sold 3,054,891 0.60 1,832,934 Since inception, the Company’s operations have primarily been funded through proceeds received in equity and debt financings. The Company believes it has access to capital resources and continues to evaluate additional financing opportunities. There is no assurance that the Company will be able to obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise will enable the Company to complete its development initiatives or attain profitable operations. Based upon projected revenues and expenses, the Company believes that it may not have sufficient funds to operate for the next twelve months from the date these consolidated financial statements are issued. The aforementioned factors raise substantial doubt about the Company’s ability to continue as a going concern. Reverse Stock Splits On November 4, 2022, the Company effected a reverse stock split wherein each 12 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock the Company effected another reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The accompanying consolidated financial statements include all of the accounts of Gaucho Group Holdings, Inc. and its consolidated subsidiaries. All significant intercompany balances and transactions have been eliminated in the consolidated financial statements. The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Non-Controlling Interest As a result of a 2019 conversion of certain convertible debt into shares of Gaucho Group, Inc. (“GGI”) common stock, GGI investors obtained a 21 8,690 21 100 Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America, the Company must make estimates and assumptions. These estimates and assumptions affect the reported amounts in the financial statements, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The significant estimates and assumptions of the Company include the valuation of investments, equity and liability instruments, the value of right-of-use assets and related lease liabilities and reserves associated with the realizability of certain assets. Highly Inflationary Status in Argentina The International Practices Task Force (“IPTF”) of the Center for Audit Quality discussed the inflationary status of Argentina at its meeting on May 16, 2018 and categorized Argentina as a country with a projected three-year cumulative inflation rate greater than 100 For operations in highly inflationary economies, monetary assets and liabilities are translated at exchange rates in effect at the balance sheet date, and non-monetary assets and liabilities are translated at historical exchange rates. Under highly inflationary accounting, the Company’s Argentina subsidiaries’ functional currency became the United States dollar. Nonmonetary assets and liabilities existing on July 1, 2018 (the date that the Company adopted highly inflationary accounting) were translated using the Argentine peso (“ARS”)” to United States dollar exchange rate in effect on June 30, 2018, which was 28.880 605,531 478,500 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Foreign Currency The Company’s functional and reporting currency is the United States dollar. The functional currencies of the Company’s operating subsidiaries are their local currencies (United States dollar, Argentine peso and British pound) except for the Company’s Argentine subsidiaries since July 1, 2018, as described above. The assets and liabilities of Algodon Europe, LTD are translated from its local currency (British Pound) to the Company’s reporting currency using period end exchange rate while income and expense accounts were translated at the average rate in effect during the during the period. The resulting translation adjustment is recorded as part of other comprehensive loss, a component of stockholders’ deficit. The assets, liabilities and income and expense accounts of the Company’s Argentine subsidiaries are remeasured as described above. Gains and losses resulting from transactions denominated in non-functional currencies are recognized in earnings. Gains and losses resulting from transactions denominated in non-functional currencies between the Company’s subsidiaries are recognized as other comprehensive income. Comprehensive Loss Comprehensive loss is defined as the change in equity of a business during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. The guidance requires other comprehensive loss to include foreign currency translation adjustments. Accounts Receivable and Mortgages Receivable Accounts receivable primarily represent receivables from hotel guests who occupy rooms and wine sales to commercial customers. Mortgages receivable represent receivables from the sale of real estate lots. ASU 2016-13 (see Recently Adopted Accounting Pronouncements, below) requires certain types of financial instruments, including trade and mortgage receivables, to be presented at the net amount expected to be collected based on historical events, current conditions, and forward-looking information. Under ASU 2016-13, the Company applies a current expected credit loss (“CECL”) impairment model to its trade and mortgage receivables, in which lifetime expected credit losses on such financial assets are measured and recognized at each reporting date based on historical, current, and forecasted information. Under the CECL model, receivables with similar risk characteristics are analyzed on a collective (pooled) basis. Expected credit losses are charged to income in amounts sufficient to maintain an allowance for credit losses inherent in the Company’s accounts receivable and mortgages receivable. Management’s estimate of expected credit losses is based on an evaluation of relevant information about past events, current conditions, and reasonable and supportable forecasts that affect the future collectability of the reported amounts. Any amounts that were previously recognized as revenue and subsequently determined to be uncollectible are charged to bad debt expense included in selling, general and administrative expense in the accompanying consolidated statements of operations and comprehensive loss. Current expected credit losses charged to expense for the years ended December 31, 2023 and 2022 was $ 2,307,182 0 Inventory Inventories are comprised primarily of vineyard in process, wine in process, finished wine, food and beverage items, plus luxury clothes and accessories, and are stated at the lower of cost or net realizable value (which is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation), with cost being determined on the first-in, first-out method. Costs associated with winemaking, and other costs associated with the creation of products for resale, are recorded as inventory. Costs of producing samples for marketing purposes are expensed as incurred and are included in selling and marketing expense on the accompanying statements of operations. Vineyard in process represents the capitalization of farming expenses (including farming labor costs, usage of farming supplies and depreciation of the vineyard and farming equipment) associated with the growing of grape, olive and other fruits during the farming year which culminates with the February/March harvest. Wine in process represents the capitalization of costs during the winemaking process (including the transfer of grape costs from vineyard in process, winemaking labor costs and depreciation of winemaking fixed assets, including tanks, barrels, equipment, tools and the winemaking building). Finished wines represents wine available for sale and includes the transfer of costs from wine in process once the wine is bottled and labeled. Other inventory consists of olives, other fruits, golf equipment and restaurant food. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS In accordance with general practice within the wine industry, wine inventories are included in current assets, although a portion of such inventories may be aged for periods longer than one year. The Company carries inventory at the lower of cost or net realizable value in accordance with Accounting Standards Codification (“ASC”) 330 “Inventory” and reduces the carrying value of inventories that are obsolete or in excess of estimated usage to estimated net realizable value. The Company’s estimates of net realizable value are based on analyses and assumptions including, but not limited to, historical usage, future demand and market requirements. The Company records an allowance for excess, slow moving, and obsolete inventory, calculated as the difference between the cost of inventory and net realizable value. Inventory allowances are charged to cost of sales and establish a lower cost basis for the inventory. If future demand and/or pricing for the Company’s products are less than previously estimated, then the carrying value of the inventories may be required to be further reduced, resulting in additional expense and reduced profitability. Wine inventory allowances charged to cost of sales amounted to $ 0 115,563 Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives. Leasehold improvements are amortized over the lesser of (a) the useful life of the asset; or (b) the remaining lease term. The estimated useful lives of property and equipment are as follows: SCHEDULE OF PLANT AND EQUIPMENT, USEFUL LIFE Buildings 10 30 Furniture and fixtures 3 10 Vineyards 7 20 Machinery and equipment 3 20 Leasehold improvements Lesser of 3 5 Computer hardware and software 3 5 The Company capitalizes internal vineyard improvement costs when developing new vineyards or replacing or improving existing vineyards. These costs consist primarily of the costs of the vines and expenditures related to labor and materials to prepare the land and construct vine trellises. Expenditures for repairs and maintenance are charged to operating expense as incurred. The cost of properties sold or otherwise disposed of, and the related accumulated depreciation are eliminated from the accounts at the time of disposal and resulting gains and losses are included as a component of operating income. Real estate development consists of costs incurred to ready the land for sale, including primarily costs of infrastructure as well as master plan development and associated professional fees. Such costs are allocated to individual lots proportionately based on square meters and those allocated costs will be derecognized upon the sale of individual lots. Given that they are not placed in service until they are sold, capitalized real estate development costs are not depreciated. Land is an inexhaustible asset and is not depreciated. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Real Estate Lots Held for Sale As the development of a real estate lot is completed and the lot becomes available for immediate sale in its present condition, the lot is marketed for sale and is included in real estate lots held for sale on the Company’s balance sheet. Real estate lots held for sale are reported at the lower of carrying value or fair value less cost to sell. If the carrying value of a real estate lot held for sale exceeds its fair value less estimated selling costs, an impairment charge is recorded. The Company did not record any impairment charge in connection with real estate lots held for sale during the years ended December 31, 2023 or 2022. Investments Investments in entities which give the Company the ability to exercise significant influence, but not control, over the investee are accounted for using the equity method of accounting. For investments not requiring equity method accounting, if the investment has no readily determinable fair value, we have elected the practicability exception of ASU 2016-01, under which the investment is measured at cost, less impairment, plus or minus observable price changes from orderly transactions of an identical or similar investment of the same issuer. During 2021, the Company made a $ 7.0 11.9 Convertible Debt The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If an embedded derivative is bifurcated from share-settled convertible debt, the Company records the debt component at cost less a debt discount equal to the bifurcated derivative’s fair value. If the conversion feature is not required to be accounted for separately as an embedded derivative, the convertible debt instrument is accounted for wholly as debt. The Company amortizes the debt discount over the life of the debt instrument as additional non-cash interest expense utilizing the effective interest method. Debt issuance and offering costs are recorded as debt discount, which is amortized as interest expense over the term of the convertible debt instrument using the effective interest method. Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award on the date of grant. The fair value amount of the shares expected to ultimately vest is then recognized over the period for which services are required to be provided in exchange for the award, usually the vesting period. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period that the estimates are revised. The Company accounts for forfeitures as they occur. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Concentrations The Company maintains cash with major financial institutions. Cash held in US bank institutions is currently insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 93,878 115,338 Foreign Operations The following summarizes key financial metrics associated with the Company’s continuing operations (for the Company’s operations in the United Kingdom are immaterial for these financial metrics): SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS 2023 2022 As of December 31, 2023 2022 Assets - Argentina $ 12,795,836 $ 13,434,803 Assets - U.S. 3,764,489 5,258,182 Total Assets $ 16,560,325 $ 18,692,985 Liabilities - Argentina $ 1,717,892 $ 2,188,229 Liabilities - U.S. 9,146,454 5,713,075 Total Liabilities $ 10,864,346 $ 7,901,304 SCHEDULE OF REVENUE FROM EXTERNAL CUSTOMERS BY GEOGRAPHIC AREAS 2023 2022 For the Years Ended December 31, 2023 2022 Sales - Argentina $ 1,911,436 $ 1,540,955 Sales - U.S. 239,578 102,760 Total Revenues $ 2,151,014 $ 1,643,716 Net loss - Argentina $ (1,184,927 ) $ (1,023,622 ) Net loss - U.S. (15,013,083 ) (20,801,676 ) Total Net Loss $ (16,198,010 ) $ (21,825,298 ) GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income. During the year ended December 31, 2022, the Company recorded impairment expense in the amount of $ 7,000,000 Segment Information The Financial Accounting Standards Board (“FASB”) has established standards for reporting information on operating segments of an enterprise in interim and annual financial statements. The Company currently operates in three segments which are the (i) business of real estate development and manufacture (including hospitality and winery operations, which support the ALGODON® brand) (ii) the sale of high-end fashion and accessories through an e-commerce platform and (iii) its corporate operations. This classification is consistent with how the Company’s chief operating decision maker makes decisions about resource allocation and assesses the Company’s performance. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. ASC Topic 606 provides a single comprehensive model to use in accounting for revenue arising from contracts with customers, and gains and losses arising from transfers of non-financial assets including sales of property and equipment, real estate, and intangible assets. The Company earns revenues from the sale of real estate lots, as well as hospitality, food and beverage, other related services, and from the sale of clothing and accessories. The Company recognizes revenue when goods or services are transferred to customers in an amount that reflects the consideration which it expects to receive in exchange for those goods or services. In determining when and how revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (i) identification of contract with customer; (ii) determination of performance obligations; (iii) measurement of the transaction price; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The following table summarizes the revenue recognized in the Company’s consolidated statements of operations: SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 For the Years Ended December 31 2023 2022 Hotel rooms and events $ 1,023,008 $ 701,669 Clothes and accessories 239,578 139,305 Restaurants 239,314 173,566 Winemaking 220,911 153,356 Agricultural 162,764 181,029 Real estate sales 154,959 184,658 Golf, tennis and other 110,480 101,133 Total Revenues $ 2,151,014 $ 1,643,716 Revenue from the sale of food, wine, agricultural products, clothes and accessories is recorded when the customer obtains control of the goods purchased. Revenues from hospitality and other services are recognized as earned at the point in time that the related service is rendered, and the performance obligation has been satisfied. Revenues from gift card sales are recognized when the card is redeemed by the customer. The Company does not adjust revenue for the portion of gift card values that is not expected to be redeemed (“breakage”) due to the lack of historical data. Revenue from real estate lot sales is recorded when the lot is deeded, and legal ownership of the lot is transferred to the customer. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Deferred revenues associated with real estate lot sale deposits are recognized as revenues (along with any outstanding balance) when the lot sale closes, and the deed is provided to the purchaser. Other deferred revenues primarily consist of deposits accepted by the Company in connection with agreements to sell barrels of wine, advance deposits received for grapes and other agricultural products, and hotel deposits. Wine barrel and agricultural product advance deposits are recognized as revenues (along with any outstanding balance) when the product is shipped to the purchaser. Hotel deposits are recognized as revenue upon occupancy of rooms, or the provision of services. Contracts related to the sale of wine, agricultural products and hotel services have an original expected length of less than one year. The Company has elected not to disclose information about remaining performance obligations pertaining to contracts with an original expected length of one year or less, as permitted under the guidance. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Income Taxes The Company accounts for income taxes pursuant to the asset and liability method of accounting for income taxes pursuant to FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for taxable temporary differences and operating loss carry forwards. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Net Loss per Common Share Basic loss per common share is computed by dividing net loss attributable to GGH common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the impact of common shares, if dilutive, resulting from the exercise of outstanding stock options and warrants and the conversion of convertible instruments. The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE 2023 2022 As of December 31, 2023 2022 Options 2,804 4,061 Warrants 396,244 129,913 Unvested restricted stock units 76,127 51,150 Convertible debt 4,079,623 [1] 89,904 [2] Total potentially dilutive shares 4,554,798 275,028 [1] Represents shares issuable upon conversion of $ 1,595,697 253,079 91,492 0.48 [2] Represents shares issuable upon conversion of principal and interest outstanding in the aggregate amount of $ 2,157,687 24.00 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Sequencing Policy Under ASC 815, the Company has adopted a sequencing policy, whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares or the Company’s total potentially dilutive shares exceed the Company’s authorized share limit, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities granted as compensation in a share-based payment arrangement are not subject to the sequencing policy. Derivative Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 “Derivatives and Hedging” (“ASC 815”) of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). The accounting treatment of derivative financial instruments requires that the Company record any bifurcated embedded features at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded in earnings each period as non-operating, non-cash income or expense. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. Bifurcated embedded features are recorded upon note issuance at their initial fair values which create additional debt discount to the host instrument. Operating Leases Management determines if an arrangement is a lease at inception. Rights and obligations related to the Company’s operating leases are included in right-of-use (“ROU”) assets and operating lease liabilities in the accompanying consolidated balance sheets. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term, using an incremental borrowing rate which represents the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Advertising Advertising costs are expensed as incurred. Advertising expense for the years ended December 31, 2023 and 2022 was $ 458,166 542,110 , Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments – Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2020-02 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. The Company adopted the provisions of this ASU on January 1, 2023 using the modified retrospective method for all financial assets measured at amortized cost. Results for reporting periods beginning after December 31, 2022 are presented under Topic 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The Company recorded an adjustment to accumulated deficit of $ 111,582 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Recently Issued Accounting Pronouncements In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, to amend certain disclosure and presentation requirements for a variety of topics within the ASC. These amendments align the requirements in the ASC to the removal of certain disclosure requirements set out in Regulation S-X and Regulation S-K, announced by the SEC. The effective date for each amended topic in the ASC is either the date on which the SEC’s removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, or on June 30, 2027, if the SEC has not removed the requirements by that date. Early adoption is prohibited. The Company does not anticipate that the ASU will have a material impact on our consolidated financial statements and related disclosures. In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segments Disclosures (Topic 280), which updates reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses on both an annual and interim basis. The guidance becomes effective for the Company on January 1, 2024, with early adoption permitted. Since this new ASU addresses only disclosures, the Company does not expect the adoption of this ASU to have any material effects on its financial condition, results of operations or cash flows. The Company is currently evaluating any new disclosures that may be required upon adoption of ASU 2023-07. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, to enhance the rate reconciliation and income taxes paid disclosures. This ASU requires that an entity disclose, on an annual basis, specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. For the state and local income tax category of the rate reconciliation, entities must disclose a qualitative description of the states and local jurisdictions that make up the majority (greater than 50 percent) of the category. For the income taxes paid disclosures, entities will be required to disclose, on an annual basis, the amount of income taxes paid (net of refunds received) disaggregated by federal, state, and foreign taxes. The amendments are effective for the Company on January 1, 2026, with early adoption permitted. Since this new ASU addresses only disclosures, the Company does not expect the adoption of this ASU to have any material effects on its financial condition, results of operations or cash flows. The Company is currently evaluating any new disclosures that may be required upon adoption of ASU 2023-09. Reclassifications Certain prior year amounts have been reclassified on the Company’s accompanying consolidated financial statements. The reclassifications were made to the prior period amounts to conform to the current period financial statement presentation and had no impact on the reported results of operations. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

ACQUISITION OF HOLLYWOOD BURGER

ACQUISITION OF HOLLYWOOD BURGER ARGENTINA, S.R.L.	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
ACQUISITION OF HOLLYWOOD BURGER ARGENTINA, S.R.L.	3. ACQUISITION OF HOLLYWOOD BURGER ARGENTINA, S.R.L. On February 3, 2022, the Company, through its subsidiaries, acquired 100 106,952 2,194,653 The acquisition was accounted for as an asset acquisition because substantially all of the fair value of the gross assets acquired was represented by a group of similar assets. The total purchase consideration of $ 2,204,908 10,255 SCHEDULE OF ASSETS AND LIABILITIES ACQUIRED Land $ 1,528,134 Building 635,302 Cash 2,694 Prepaid expenses 674 Deferred tax credits 63,282 Accounts payable (313 ) Taxes payable (8,154 ) Related party payables (10,686 ) Lease deposit payable (6,025 ) Total $ 2,204,908

MORTGAGES RECEIVABLE

MORTGAGES RECEIVABLE	12 Months Ended
	Dec. 31, 2023
Mortgages Receivable
MORTGAGES RECEIVABLE	4. MORTGAGES RECEIVABLE The Company offers loans to purchasers in connection with the sale of real estate lots. The loans bear interest at 7.2 eight ten years Management evaluates each loan individually on a quarterly basis, to assess collectability and estimate a reserve for past due amounts. The total allowance for uncollectable mortgages as of December 31, 2023 and December 31, 2022 was $ 1,436,981 196,550 497,588 254,683 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The following represents the maturities of mortgages receivable as of December 31, 2023: SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE For the years ended December 31, 2024 $ 1,065,808 2025 409,927 2026 440,436 2027 473,215 2028 480,227 Thereafter 1,093,285 Gross receivable 3,962,898 Less: Allowance (1,436,981 ) Net receivable $ 2,525,917 As of December 31, 2023 and December 31, 2022, two borrowers had loans outstanding representing 11 10 The Company recorded interest income from its mortgages receivable of $ 62,824 142,746 190,967 185,197

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY	5. INVENTORY Inventory at December 31, 2023 and 2022 was comprised of the following: SCHEDULE OF INVENTORY 2023 2022 December 31, 2023 2022 Vineyard in process $ 713,104 $ 516,096 Wine in process 622,167 797,862 Finished wine 37,636 40,735 Clothes and accessories 638,023 552,581 Other 207,686 82,423 Inventory gross 2,218,616 1,989,697 Less: Reserve for obsolescense (186,736 ) (100,735 ) Total $ 2,031,880 $ 1,888,962 The Company had deposits for inventory purchases in the amount of $ 161,531 0 The Company recorded a provision for obsolete inventory in the amount of $ 86,001 115,563 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	6. PROPERTY AND EQUIPMENT Property and equipment consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2023 2022 Buildings and improvements $ 4,393,244 $ 3,926,884 Real estate development 599,886 541,116 Land 2,202,099 2,194,671 Furniture and fixtures 434,745 425,774 Vineyards 219,766 219,766 Machinery and equipment 770,758 737,433 Leasehold improvements 1,400,663 1,400,663 Computer hardware and software 353,004 312,459 Property and equipment, gross 10,374,165 9,758,766 Less: Accumulated depreciation and amortization (2,567,795 ) (2,137,509 ) Property and equipment, net $ 7,806,370 $ 7,621,257 Depreciation and amortization of property and equipment was $ 430,285 247,129 48,861 54,399 381,424 192,730

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	7. INTANGIBLE ASSETS On February 3, 2022, the Company purchased the domain name Gaucho.com, in exchange for cash consideration of $ 34,999 861 39,600 15 On June 15, 2023, the Company purchased a music video to be used in certain marketing mediums for $ 50,000 3 The Company recognized $ 21,640 4,812 SCHEDULE OF INTANGIBLE ASSETS FUTURE AMORTIZATION For the years ended December 31, 2024 $ 21,639 2025 21,639 2026 4,972 2027 4,972 2028 4,972 Thereafter 39,953 Total $ 98,147 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

PREPAID FOREIGN TAXES

PREPAID FOREIGN TAXES	12 Months Ended
	Dec. 31, 2023
Prepaid Foreign Taxes
PREPAID FOREIGN TAXES	8. PREPAID FOREIGN TAXES Prepaid foreign taxes, net, of $ 953,570 916,823 In assessing the realization of the prepaid foreign taxes, management considers whether it is more likely than not that some portion or all of the prepaid foreign taxes will not be realized. Management considers the historical and projected revenues, expenses and capital expenditures in making this assessment. Based on this assessment, management has recorded a valuation allowance related to MPIT credits of $ 223,014 263,011

INVESTMENTS AND FAIR VALUE OF F

INVESTMENTS AND FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
INVESTMENTS AND FAIR VALUE OF FINANCIAL INSTRUMENTS	9. INVESTMENTS AND FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining fair value, the Company often utilizes certain assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and/or the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or developed by the Company. The fair value hierarchy ranks the quality and reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value are classified and disclosed in one of the following three categories: Level 1 Level 2 Level 3 The carrying amounts of the Company’s short-term financial instruments including cash, accounts receivable, advances and loans to employees, prepaid taxes and expenses, accounts payable, accrued expenses and other liabilities approximate fair value due to the short-term nature of these instruments. The carrying value of the Company’s loans payable, debt obligations, convertible debt obligations and derivative liability approximate fair value, as they bear terms and conditions comparable to the market for obligations with similar terms and maturities. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCRUED EXPENSES	10. ACCRUED EXPENSES Accrued expenses are comprised of the following: SCHEDULE OF ACCRUED EXPENSES December 31, 2023 2022 Accrued compensation and payroll taxes $ 1,803,869 $ 1,123,070 Accrued taxes payable - Argentina 84,494 270,239 Accrued insurance expense 36,352 26,096 Accrued consulting fees 74,512 - Accrued commissions 66,267 44,465 Accrued interest 130,280 78,368 Accrued cash true up obligation (see Note 14) 1,484,677 - Other accrued expenses 39,347 122,579 Accrued expenses, current 3,719,798 1,664,817 Accrued payroll tax obligations, non-current 30,003 66,018 Other long term accruals 5,524 - Total accrued expenses $ 3,755,325 $ 1,730,835 On November 27, 2020, the Company entered into various payment plans, pursuant to which it agreed to pay its Argentine payroll tax obligations over a period of 60 120 75,769 209,938 115,562 90,141

DEFERRED REVENUE

DEFERRED REVENUE	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
DEFERRED REVENUE	11. DEFERRED REVENUE Deferred revenue is comprised of the following: SCHEDULE OF DEFERRED REVENUES 2023 2022 December 31, 2023 2022 Real estate lot sales deposits $ 1,436,758 $ 1,179,654 Hotel deposits 32,657 44,252 Prepaid management fees - 150,000 Other 2,398 - Total 1,471,813 1,373,906 Real estate lot sales deposits from related party 250,000 - Deferred revenue $ 1,721,813 $ 1,373,906 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The Company accepts deposits in conjunction with agreements to sell real estate building lots at Algodon Wine Estates in the Mendoza wine region of Argentina. These lot sale deposits are generally denominated in U.S. dollars. The Company received deposits for seventeen additional lots and recorded deferred revenues in the amount of $ 662,063 250,000 557,201 154,959 184,658

LOT SALE OBLIGATIONS

LOT SALE OBLIGATIONS	12 Months Ended
	Dec. 31, 2023
Lot Sale Obligations
LOT SALE OBLIGATIONS	12. LOT SALE OBLIGATIONS The following table summarizes the activity in connection with the Company’s lot sale obligations during the year ended December 31, 2023: SCHEDULE OF LOT SALE OBLIGATION Lot Sale Obligations Debt Discount Lot Sale Obligations, net of discount Lot Sale Obligations Lot Sale Obligations Debt Discount Lot Sale Obligations, net of discount Balance at January 1, 2023 $ - $ - $ - Proceeds in connection with Lot Deposit Agreements 525,000 - 525,000 Cost of lots transferrable upon rescission of Lot Deposit Agreements 80,096 (80,096 ) - Amortization of debt discount - 16,027 16,027 Balance at December 31, 2023 $ 605,096 $ (64,068 ) $ 541,027 Lot Deposit Agreements During the fourth quarter of 2023, the Company entered into agreements (each, a “Lot Deposit Agreement”) with five investors in the Company (each, a “Purchaser”) , pursuant to which (1) each Purchaser agreed to purchase either two or three real estate lots at a purchase price of $ 50,000 8.5 The Company entered into Lot Deposit Agreements for the purchase of eleven lots and received Purchase Amounts in the aggregate amount of $ 525,000 25,000 80,096 Interest Expense on Lot Sale Obligations The Company recorded interest expense in the amount of $ 28,864 12,657 8.5 16,027 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Lot Deposit Agreements with Related Parties On October 30, 2023, the Company entered into a Lot Deposit Agreement with a holder of more than 5% of the Company’s outstanding common stock (the “Related Party Purchaser”) pursuant to which (1) the Related Party Purchaser agreed to purchase five real estate lots at a purchase price of $ 50,000 8.5 Management believes it is not probable that the Related Party Purchaser will rescind his Lot Deposit Agreement; therefore, the $ 250,000

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
	Dec. 31, 2023
Loans Payable
LOANS PAYABLE	13. LOANS PAYABLE The Company’s loans payable are summarized below: SCHEDULE OF LOANS PAYABLE December 31, 2023 2022 EIDL $ 93,541 $ 93,541 2018 Loan - 111,137 2022 Loan - 51,643 2023 Loan 185,000 - Total Loans Payable 278,541 256,321 Less: current portion 188,169 164,656 Loans Payable, non-current $ 90,372 $ 91,665 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Future minimum principal payments under the loans payable are as follows: SCHEDULE OF FUTURE MINIMUM PRINCIPAL PAYMENTS OF LOANS PAYABLE For the years ending December 31, 2024 188,169 2025 2,195 2026 2,278 2027 2,365 2028 2,447 Thereafter 81,087 Total payment $ 278,541 2023 Loan On January 9, 2023, the Company received $ 185,000 in proceeds on the issuance of a one-year, non-convertible promissory note with a January 9, 2024 maturity date. The note bears interest at a rate of 8 % per annum. The Company repaid principal on the 2023 Loan in the amount of $ 100,000 on February 22, 2024, and the lender has agreed to receive repayment of the remaining balance in August 2024. EIDL Loan On May 22, 2020, the Company received a loan in the principal amount of $ 94,000 3.75 On July 20, 2022, the federal government notified the Company that installment payments on the remainder of the balance of the EIDL Loan would be required starting 30 months from the date of the loan, which is October 19, 2022. The EIDL loan matures on May 22, 2050. On October 3, 2022 the Company made a payment of $ 459 2018 Loan On January 25, 2018 the Company received a bank loan in the amount of $ 525,000 6.75 January 25, 2023 10,311 111,137 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 2022 Loan On December 23, 2022, the Company received a bank loan in the amount of $ 51,643 9,000,000 7.00 9,226 42,417 Interest Expense on Loans Payable The Company incurred interest expense related to the loans payable in the amount of $ 30,651 10,642 38,787 9,437

CONVERTIBLE DEBT OBLIGATIONS

CONVERTIBLE DEBT OBLIGATIONS	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
CONVERTIBLE DEBT OBLIGATIONS	14. CONVERTIBLE DEBT OBLIGATIONS Activity related to the Company’s convertible debt obligations is as follows: SCHEDULE OF CONVERTIBLE NOTES GGH Notes Investor Notes October Notes 2023 Note Total Principal Debt Discount net of discount Convertible debt, GGH Notes Investor Notes October Notes 2023 Note Total Principal Debt Discount net of discount Balance at January 1, 2022 $ 6,480,000 $ - $ - $ - $ 6,480,000 $ (751,652 ) $ 5,728,348 Notes issued - 1,727,500 1,431,500 - 3,159,000 - 3,159,000 Note principal exchanged for warrants (900 ) - - - (900 ) (848,531 ) (849,431 ) Debt principal converted to common stock (4,481,191 ) (1,727,500 ) (1,431,500 ) - (7,640,191 ) - (7,640,191 ) Amortization of debt discount - - - - - 1,172,461 1,172,461 Extinguishment loss - - - - - 421,272 421,272 Balance at December 31, 2022 1,997,909 - - - 1,997,909 (6,450 ) 1,991,459 Notes issued - - - 5,617,978 5,617,978 (2,509,601 ) 3,108,377 Warrant modification in connection with - - - - - (392,273 ) (392,273 ) Debt principal converted to common stock (1,335,439 ) - - (3,822,210 ) (5,157,649 ) - (5,157,649 ) Principal repayments (662,470 ) - - (200,071 ) (862,541 ) - (862,541 ) Amortization of debt discount - - - - - 2,633,529 2,633,529 Balance at December 31, 2023 $ - $ - $ - $ 1,595,697 $ 1,595,697 $ (274,795 ) $ 1,320,902 GGH Convertible Notes On November 3, 2021, the Company sold senior secured convertible notes of the Company, in the aggregate original principal amount of $ 6,480,000 6,000,000 7 420.00 4.99% GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The GGH Notes ranked senior to all outstanding and future indebtedness of the Company and its subsidiaries and were secured by all existing and future assets of the Company, as well as shares of common stock and certain options to purchase common stock of the Company owned by the President and CEO of the Company. Holders of GGH Notes were entitled to certain registration rights, pursuant to a registration rights agreement between the holders of the GGH Notes and the Company, dated November 9, 2021. Upon the issuance of the GGH Notes, the Company recorded a debt discount at issuance in the aggregate amount $ 950,813 480,000 470,813 The GGH Notes included several embedded features that require bifurcation. However, management has determined that the value of these bifurcated derivatives was de minimis as of November 3, 2021 (date of the agreement) and December 31, 2022. Pursuant to the original terms of the GGH Notes, beginning on February 7, 2022, the Company was to make nine monthly payments consisting of principal in the amount of $ 720,000 On February 22, 2022, the Company entered into an exchange agreement (the “Exchange Agreement”) with holders of GGH Notes. Pursuant to the Exchange Agreement, the Company was able to defer monthly principal payments until May 7, 2022 and make six monthly payments in the amount of $ 1,080,000 300 6,250 210.00 731,856 300 On May 2, 2022, the Company entered into a letter agreement with the holders of GGH Notes (the “Letter Agreement #1”). The Letter Agreement #1 provided for the reduction of the conversion price for shares of the Company’s common stock from $ 420.00 162.00 357,498 2,207 162.00 198,096 On May 12, 2022, the Company entered into a conversion agreement with the holders of GGH Notes (the “Letter Agreement #2”) pursuant to which the parties agreed to reduce the Conversion Price to $ 114.00 4.90% 2,105,119 421,272 1,683,847 1,165,099 10,220 114.00 4,968 5,252 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The fair value of the modified debt instrument at the extinguishment date was determined to be $ 7,831,248 6,147,401 1,683,847 0.48 61 0 On July 1, 2022, the Company entered into another letter agreement with the holders of GGH Notes (the “Letter Agreement #3”). The Letter Agreement #3 provided for the reduction of the conversion price for shares of the Company’s common stock from $ 114.00 36.00 During the period from July 7 through August 30, 2022, GGH Notes with principal, interest and fees in the amount of $ 3,201,894 88,942 36.00 2,965,222 On September 22, 2022, the Company and the Holders of the GGH Notes entered into another exchange agreement (the “Exchange Agreement #2”) with the Holders in order to amend and waive certain provisions of the Existing Note Documents and exchange $ 300 9,092 38.20 102,167 300 On November 30, 2022, the Company and the Holders entered into another exchange agreement (the “Exchange Agreement #3”) with the Holders in order to amend and waive certain provisions of the Existing Note Documents and exchanged $ 300 4,381 24.00 4,381 60.00 15,108 300 On February 2, 2023, the Company and the holders of the remaining GGH Notes entered into a fourth letter agreement (“Letter Agreement #4). Pursuant to Letter Agreement #4, the parties agreed to reduce the conversion price of the GGH Notes to the lower of: (i) the closing sale price on the trading day immediately preceding the conversion date; and (ii) the average closing sale price of the common stock for the five trading days immediately preceding the conversion date. Between February 3 and February 15, 2023, the holders elected to convert an aggregate of $ 1,571,553 1,335,439 124,049 112,065 83,333 14.50 24.00 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS On February 8, 2023, the Company and the holders of the remaining GGH Notes entered into a fifth letter agreement (“Letter Agreement #5). Pursuant to Letter Agreement #5, the parties agreed to extend the maturity date of the notes from February 9, 2023 to February 28, 2023. On February 20, 2023, the Company entered into another exchange agreement (the “Exchange Agreement #4”) with the remaining holders of the GGH Notes, pursuant to which warrants for the purchase up to an aggregate of 15,000 1.00 134,779 662,470 On February 21, 2023, the Company redeemed the remaining GGH Notes for $ 905,428 662,470 118,909 124,049 Investor Notes During the period from July 13, 2022 through August 30, 2022, the Company issued convertible promissory notes to certain investors (the “Investor Notes”) in the aggregate amount of $ 1,727,500 125,000 20 66.00 At the annual stockholder meeting held on August 30, 2022, the Company obtained the requisite stockholder approval, and the Investor Notes comprised of $ 1,727,500 8,252 45,459 38.20 38.20 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS October Notes On October 22, 2022, the Board of Directors approved an offering of up to $ 1.5 7 The October Notes were to be mandatorily converted upon the earlier to occur of: (i) the date of execution of a ground lease in connection with the previously announced agreement to develop a project in Las Vegas, Nevada (see Note 1 - Business Organization and Nature of Operations); or (ii) the date the Company obtains stockholder approval to issue shares of the Company’s common stock in accordance with Nasdaq Listing Rule 5635(d) (each, a “Mandatory Conversion Event”). Upon a Mandatory Conversion Event, the October Notes will be converted into units (“Units”), with each Unit consisting of one share of common stock and a one-year warrant for the purchase of one share of common stock, exercisable at $ 60.00 25.20 24.00 On December 19, 2022, at a special meeting of the stockholders of the Company, the stockholders approved, for purposes of complying with Nasdaq Listing Rule 5635(d), the issuance of up to 125,000 19.99 Also on December 19, 2022, October Notes representing a total of $ 1,431,500 13,817 60,223 24.00 2023 Convertible Note On February 21, 2023, the Company entered into a securities purchase agreement (the “SPA”) with an institutional investor, (the “Investor”) pursuant to which the Company received proceeds of $ 5,000,000 5,617,978 337,710 13.40 5 The Company incurred financing costs of $ 321,803 218,187 103,616 Pursuant to the SPA, the exercise price of certain warrants for the purchase of 6,250 210.00 4,381 60.00 10.00 63,502 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Upon the issuance of the 2023 Note, the Company recorded a debt discount at issuance in the aggregate amount $ 2,509,601 617,978 218,187 63,502 1,609,935 The 2023 Note is convertible into shares of common stock of the Company at a conversion price equal to the lower of (i) $ 13.40 13.40 2.70 2.70 4.99 The 2023 Note matures on the first anniversary of the issuance date (the “Maturity Date”) and bears interest at a rate of 7 The 2023 Note is redeemable at the Company’s election, so long as the Company is not in default, at the greater of (a) 115 500,000 Upon an event of default on the 2023 Note, the Conversion Price is reduced to the lesser of (a) $ 13.40 2.70 The Event of Default Conversion Price represents a redemption feature, which was bifurcated from the debt host and recorded as a derivative liability. As of the date of issuance of the 2023 Note, management had estimated that the probability of an event of default was negligible; accordingly, the fair value of the derivative liability was de minimis at the date of issuance. Pursuant to the terms of the 2023 Note, the Company must pay, convert or redeem one quarter of the initial principal, plus any outstanding interest and make-whole amount by each three-month anniversary of the issuance date. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS On May 21, 2023, an Event of Default occurred with respect to the 2023 Note as a result of not making the required quarterly payment due on that date (the “May 2023 Default Event”). On August 11, 2023, the Company and the Investor entered into a letter agreement pursuant to which, among other things: (i) the Investor agreed to forbear from issuing an Event of Default Notice and Event of Default Redemption Notice; (ii) the requirement in the 2023 Note to pay interest monthly in cash is waived for payments due August 1, 2023 through December 31, 2023; (iii) the application of the default interest rate (18%) on the 2023 Note is waived for the period from May 21, 2023 through December 31, 2023, (iv) the requirement for the Company to prepay, redeem, or convert one quarter the initial principal owed on the 2023 Note, plus any outstanding interest and make-whole amount by each three-month anniversary of the issuance date was waived through December 31, 2023; (v) the Company adjusted the exercise price of the 2023 Note Warrant from $ 13.40 4.50 4.50 392,273 Pursuant to the SPA and 2023 Note, on October 5, 2023, the Company and the Holder entered into the first amendment to 2023 Note which amends the 2023 Note and lowers the floor price for conversion of the 2023 Note from $ 2.70 0.40 During the year ended December 31, 2023, the Company made redemption payments in the aggregate amount of $ 246,186 200,071 14,004 32,111 During the year ended December 31, 2023, the Company issued 2,297,005 4,339,195 3,822,210 220,996 13,077 1,767,591 0.48 7.79 1,484,677 13,077 Derivative Liability The Event of Default Conversion Price represents a redemption feature, which was bifurcated from the 2023 Note host and recorded as a derivative liability. During the year ended December 31, 2023, the Company has recorded $ 2,505,731 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The following table sets forth a summary of the changes in the fair value of the derivative liability that are measured at fair value on a recurring basis: SUMMARY OF THE CHANGES IN THE FAIR VALUE OF DERIVATIVE LIABILITIES Balance at January 1, 2023 $ - Fair value of derivative liability upon issuance of 2023 Notes - Add: change in fair value of derivative liability upon May 2023 Default Event 2,141,117 Add: fair value of derivative associated with convertible interest accrued during the period 364,614 Less: fair value of derivative associated with 2023 Note balances converted during the period (1,767,591 ) Balance at December 31, 2023 $ 738,140 Interest Expense on Convertible Debt Obligations The Company incurred total interest expense of approximately $ 3,281,676 1,683,815 Interest expense during the year ended 2023 consisted of (i) $ 648,145 2,633,531 510,851 1,172,461

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	15. INCOME TAXES The Company files tax returns in United States (“U.S.”) Federal, state and local jurisdictions, plus Argentina and the United Kingdom (“U.K.”). United States and international components of income before income taxes were as follows: SCHEDULE OF LOSS BEFORE INCOME TAX, DOMESTIC AND FOREIGN 2023 2022 For The Years Ended December 31, 2023 2022 United States $ (15,084,612 ) $ (20,801,676 ) International (1,113,398 ) (1,023,622 ) Loss before income taxes $ (16,198,010 ) $ (21,825,298 ) GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The income tax provision (benefit) consisted of the following: SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT) 2023 2022 For The Years Ended December 31, 2023 2022 Federal Current $ - $ - Deferred 1,457,695 (5,845,450 ) State and local Current - - Deferred (1,057,573 ) 1,643,976 Foreign Current - - Deferred 3,419 35,005 Income tax provision (benefit) before valuation allowance 403,541 (4,166,469 ) Change in valuation allowance (403,541 ) 4,166,469 Income tax provision (benefit) $ - $ - For the years ended December 31, 2023 and 2022, the expected tax expense (benefit) based on the statutory rate is reconciled with the actual tax expense (benefit) as follows: SCHEDULE OF EFFECTIVE RECONCILIATION OF INCOME TAX PROVISION (BENEFIT) 2023 2022 For The Years Ended December 31, 2023 2022 U.S. federal statutory rate (21.0 )% (21.0 )% State taxes, net of federal benefit 4.3 % (6.5 )% Permanent differences 9.8 % 8.9 % Write-off of deferred tax assets 1.6 % 2.8 % Prior period true up 5.3 % (7.4 )% Other (0.2 )% 4.1 % Change in valuation allowance 0.2 % 19.1 % Income tax provision (benefit) 0.0 % 0.0 % As of December 31, 2023 and 2022, the Company’s deferred tax assets consisted of the effects of temporary differences attributable to the following: SCHEDULE OF DEFERRED TAX ASSETS 2023 2022 December 31, 2023 2022 Net operating loss $ 23,207,533 $ 24,283,176 Stock based compensation 654,475 156,631 Argentine tax credits 31,777 35,196 Receivable allowances 484,279 306,698 Total deferred tax assets 24,378,064 24,781,701 Valuation allowance (24,378,064 ) (24,781,605 ) Deferred tax assets, net of valuation allowance - 96 Excess of book over tax basis of warrants - (96 ) Net deferred tax assets $ - $ - GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2023, the Company has approximately $ 86,744,000 50,519,000 expire from 2023 to 2037 36,225,000 50 6,300,000 2,810,000 1,000,000 The Company remains subject to the possibility that a greater than 50% ownership change could trigger additional annual limitations on the usage of NOLs 85,374,000 4,100,000 As of December 31, 2023, the Company has Florida, New York State and New York City NOLs of approximately $ 15,816,000 53,689,000 30,130,000 0 9,049,000 56,193,000 32,597,000 expire from 2041 – 2043 expire from 2035 to 2038 In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the future generation of taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and taxing strategies in making this assessment. Based on this assessment, management has established a full valuation allowance against all of the net deferred tax assets for each period, since it is more likely than not that all of the deferred tax assets will not be realized. The valuation allowance for the year ended December 31, 2023 and 2022 (decreased) increased by approximately ($ 403,500 4,200,000 Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s consolidated financial statements as of December 31, 2023 and 2022. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. The Company has U.S. tax returns subject to examination by tax authorities beginning with those filed for the year ended December 31, 2019 (or the year ended December 31, 2023 if the Company were to utilize its NOLs). No tax audits were commenced or were in process during the years ended December 31, 2023 and 2022. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as general and administrative expenses in the consolidated statements of operations. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEGMENT DATA

SEGMENT DATA	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT DATA	16. SEGMENT DATA The Company’s financial position and results of operations are classified into three ● Real Estate Development, through AWE and TAR, including hospitality and winery operations, which support the ALGODON® brand. ● Fashion (e-commerce), through GGI, including the manufacture and sale of high-end fashion and accessories sold through an e-commerce platform. ● Corporate, consisting of general corporate overhead expenses not directly attributable to any one of the business segments. The following tables present segment information for the years ended December 31, 2023 and 2022: SCHEDULE OF SEGMENT INFORMATION Real Estate Fashion For the Year Ended December 31, 2023 Real Estate Fashion Development (e-commerce) Corporate TOTAL Revenues $ 1,911,436 $ 239,578 $ - $ 2,151,014 Revenues from Foreign Operations $ 1,911,436 $ - $ - $ 1,911,436 Depreciation and Amortization 111,905 222,379 $ 68,780 403,064 Loss from Operations (1,712,798 ) (1,695,224 ) $ (7,419,794 ) (10,827,816 ) Interest Income (71,978 ) - $ - (71,978 ) Interest Expense 166,276 - $ 3,321,837 3,488,113 Net Loss (731,276 ) (1,695,224 ) $ (13,771,510 ) (16,198,010 ) Capital Expenditures 577,859 5,173 $ 32,366 615,398 Total Property and Equipment, net 6,651,946 1,154,424 $ - 7,806,370 Total Property and Equipment, net in Foreign Countries 6,651,946 - $ - 6,651,946 Total Assets $ 13,004,982 $ 3,110,117 $ 445,226 $ 16,560,325 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Real Estate Fashion For the Year Ended December 31, 2022 Real Estate Fashion Development (e-commerce) Corporate TOTAL Revenues $ 1,540,955 $ 102,760 $ - $ 1,643,716 Revenues from Foreign Operations 1,540,955 - - 1,540,955 Depreciation and Amortization 152,183 58,279 41,479 251,941 Loss from Operations (1,516,746 ) (1,622,122 ) (12,644,782 ) (15,783,650 ) Interest Income (142,746 ) - - (142,746 ) Interest Expense 99,366 - 1,595,091 1,694,457 Net Loss (7,694,866 ) (1,622,122 ) (12,508,310 ) (21,825,298 ) Capital Expenditures 894,251 974,544 59,215 1,928,010 Total Property and Equipment, net 6,234,856 1,369,205 17,196 7,621,257 Total Property and Equipment, net in Foreign Countries 6,234,856 - - 6,234,856 Total Assets $ 13,504,914 3,522,415 $ 1,665,656 $ 18,692,985

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	17. RELATED PARTY TRANSACTIONS Accounts Receivable – Related Parties As of December 31, 2023 and December 31, 2022 the Company had accounts receivable – related parties of $ 0 1,115,816 1,517,836 339,503 During the years ended December 31, 2023 and 2022, the Company made advances in the amount of $ 187,144 272,920 579,661 742,943 704,288 825,000 The Company recorded an allowance of $ 111,582 1,066,751 0 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Expense Sharing On April 1, 2010, the Company entered into an agreement with a Related Party to share expenses such as office space, support staff, professional services, and other operating expenses (the “Related Party ESA”). During the years ended December 31, 2023 and 2022, the Company recorded a contra-expense of approximately $ 705,994 742,943 Investment in Related Party On June 16, 2021, the Company, through its wholly owned subsidiary, GVI, entered into the Amended and Restated Limited Liability Company Agreement (the “LLC Agreement”) of LVH Holdings LLC (“LVH”), for the purpose of developing a project in Las Vegas, Nevada (the “Las Vegas Project”) in order to pursue opportunities in lodging, hospitality retail and gaming. The LLC Agreement, as amended, required the dissolution of LVH if LVH was not successful in executing a ground lease for the project by December 31, 2023. LVH was organized on May 24, 2021 pursuant to the Delaware Limited Liability Act (the “Delaware Act”) with a sole member of SLVH LLC, a Delaware limited liability company (“SLVH”). The managing member of SLVH (the “SLVH Member”) holds a 20 Pursuant to the terms of the LLC Agreement, upon the execution of the LLC Agreement, GVI made an initial capital contribution to LVH, in cash, in the amount of exactly $ 1 56.6 2.5 141.4 3.5 198 396 11.9 The aggregate capital contribution of $ 7,000,000 7,000,000 0 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Letter of Agreement with LVH On September 27, 2023, the Company through its wholly owned subsidiary, GVI, executed a Letter Agreement between the Company and LVH to (i) suspend the business operations of LVH; (ii) to waive the provision requiring the dissolution of LVH if no ground lease is signed, (iii) release and terminate certain obligations of the members or their affiliates to contribute capital or perform services to or for the benefit of LVH, and (iv) to return all available cash to GVI. GVI received cash in the amount of $ 137,222 Management Fee Income During the years ended December 31, 2023 and 2022, the Company recorded income of $ 225,000 300,000 0 150,000

BENEFIT CONTRIBUTION PLAN

BENEFIT CONTRIBUTION PLAN	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
BENEFIT CONTRIBUTION PLAN	18. BENEFIT CONTRIBUTION PLAN The Company sponsors a 401(k) profit-sharing plan (“401(k) Plan”) that covers substantially all of its employees in the United States. The 401(k) Plan provides for a discretionary annual contribution, which is allocated in proportion to compensation. In addition, each participant may elect to contribute to the 401(k) Plan by way of a salary deduction. A participant is always fully vested in their account, including the Company’s contribution. For the years ended December 31, 2023 and 2022, the Company recorded a charge associated with its contribution of approximately $ 17,268 32,614 2,416 13.50 32,617 104 267.51 27,821

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	19. STOCKHOLDERS’ EQUITY Authorized Shares Common Shares Authorized The Company is authorized to issue up to 150,000,000 0.01 On November 4, 2022, the Company effected a reverse stock split in the ratio of 1 share of common stock for 12 previously issued shares of common stock and filed an amended and restated certificate of incorporation (the “2022 Reverse Stock Split”). There were 738 fractional shares issued as a result of the 2022 Reverse Stock Split, which were rounded up to the nearest whole number. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS On September 25, 2023, the Company effected a reverse stock split in the ratio of 1 share of common stock for 10 previously issued shares of common stock, pursuant to the Amended and Restated Certificate of Incorporation. As of December 31, 2023 and 2022, there were 4,807,938 365,340 4,807,909 365,312 Preferred Shares Authorized Effective September 16, 2022, the Company filed an amended and restated certificate of incorporation (the “2022 Amended and Restated Certificate of Incorporation”) with the Secretary of State of the State of Delaware to reflect the reduction in the number of authorized shares of preferred stock from 11,000,000 902,670 no Equity Incentive Plans On July 27, 2018, the Board of Directors adopted the 2018 Equity Incentive Plan (the “2018 Plan”), which was approved by the Company’s shareholders on September 28, 2018. The 2018 Plan provides for grants for the purchase of up to an aggregate of 10,000 2.5 On August 30, 2022, the stockholders approved an increase of the number of shares authorized to be awarded under the 2018 Equity Incentive Plan to 25 84,803 As of December 31, 2023, there were 16,453 2.5 234,193 Under the 2018 Plan, awards may be granted to employees, consultants, independent contractors, officers and directors or any affiliate of the Company as determined by the Board of Directors. The maximum term of any award granted under the 2018 shall be ten years 10 110 On October 5, 2018, GGH, as the sole stockholder of GGI, and the Board of Directors of GGI approved the Gaucho 2018 Equity Incentive Plan (the “2018 Gaucho Plan”). The 2018 Gaucho Plan provides for grants for the purchase of up to an aggregate of 8,000,000 5,502,500 183,942 26,278 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS No no 21 Common Stock On February 3, 2022, the Company issued 125 34,999 316.80 39,600 43.20 736 On February 3, 2022, the Company issued 10,695 2,194,653 100 On March 28, 2022, the Company issued 8,690 2,419,268 21 On June 7, 2022, the Company issued an aggregate of 5,421 525,000 On June 22, 2022, the Company issued (i) 18,394 1,379,568 2,628 197,081 5,502,500 On February 2, 2023, the Company issued 5,131 13,473 24.00 38.20 On July 17, 2023, the Company issued an aggregate of 27,027 150,000 During the year ended December 31, 2023, the Company sold 149,100 32,775 4.50 996,000 two years On November 27, 2023, the Company commenced a private placement of shares of common stock for gross proceeds of up to $ 4,000,000 0.60 1,686,690 1,017,066 See Note 14 – Convertible Debt Obligations for additional details regarding common shares issued during the year ended December 31, 2023. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Common Stock Purchase Agreement and Registration Rights Agreement On May 6, 2021, the Company entered into a Common Stock Purchase Agreement (the “Purchase Agreement”) and a Registration Rights Agreement (the “Registration Rights Agreement”) with an underwriter (the “Underwriter”) Pursuant to the Purchase Agreement, the Company has the right to sell to the Underwriter up to $ 50,000,000 1,003 500,000 The Purchase Agreement limits the sale of shares of the Company’s common stock to the Underwriter, such that no shares can be sold to the Underwriter under the Purchase Agreement if it would result in the Underwriter beneficially owning more than 4.99% of the then then total outstanding shares of the Company’s common stock. The purchase price of the shares of common stock that the Company elects to sell to the Underwriter pursuant to a Fixed Purchase under the Purchase Agreement will be determined by reference to the market prices of the common stock during the applicable Fixed Purchase Valuation Period for such Fixed Purchase as set forth in the Purchase Agreement, less a fixed 7 5 The Company engaged a placement agent to help identify and engage the Underwwriter. The Company has agreed to pay its placement agent a fee of 8 5,005 555,811 8 44,465 On November 8, 2022, the parties terminated the Common Stock Purchase Agreement and Registration Rights Agreement by and between the Company and the Underwriter, dated May 6, 2021. On the same date, the parties entered into a new Common Stock Purchase Agreement and Registration Rights Agreement (the “New ELOC”) with the Underwriter. Under the New ELOC, the Company has the right to sell to the Underwriter up to the lesser of (i) $ 4,430,897 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The Company has agreed to reimburse the Underwriter for reasonable out-of-pocket expenses (including legal fees and expenses), up to a maximum of $ 35,000 8 On December 31, 2022, the Company sold 1,000 10,086 During the year ended December 31, 2023, the Company issued an aggregate of 150,684 927,060 74,972 Accumulated Other Comprehensive Loss For the years ended December 31, 2023 and 2022, the Company recorded a (loss) gain of $ (262,137) 764,877 Warrants A summary of warrant activity during the year ended December 31, 2023 is presented below: SUMMARY OF WARRANTS ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life in Years Intrinsic Value Outstanding, January 1, 2023 129,913 $ 57.70 Issued 385,485 12.72 Exercised (13,473 ) 33.58 Expired (105,681 ) 50.62 Cancelled - - Repriced 1 (348,341 ) 17.51 Repriced 1 348,341 4.67 Outstanding, December 31, 2023 396,244 $ 5.35 2.0 $ - Exercisable, December 31, 2023 396,244 $ 5.35 2.0 $ - 1 On February 21, 2023 in connection with the SPA, the exercise price of certain warrants for the purchase of 6,250 210.00 4,381 60.00 10.00 337,710 13.40 4.50 See Common Stock, above, and Note 14 – Convertible Debt Obligations for additional details regarding warrants issued during the year ended December 31, 2023. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS A summary of outstanding and exercisable warrants as of December 31, 2023 is presented below: SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE Warrants Outstanding Warrants Exercisable Exercise Price Exercisable Into Outstanding Number of Warrants Weighted Average Remaining Life in Years Exercisable Number of Warrants $ 4.50 Common Stock 355,710 2.1 355,710 $ 10.00 Common Stock 40,406 1.1 40,406 $ 900.00 Common Stock 128 2.1 128 Total 396,244 2.0 396,244 Restricted Stock Units A summary of RSU activity during the year ended December 31, 2023 is presented below: SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES Weighted Average Number of Grant Date Value RSUs Per Share RSUs non-vested January 1, 2023 51,150 $ 11.60 Granted 51,002 $ 0.26 Vested (25,892 ) $ 11.62 Forfeited (133 ) $ 11.60 RSUs non-vested December 31, 2023 76,127 $ 3.99 On January 23, 2023, the Company granted 1,002 389 306 On October 23, 2023, the Company granted 50,000 12,500 During the years ended December 31, 2023, the Company recorded stock-based compensation expense of $ 307,148 579,630 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Stock Options A summary of stock option activity during the year ended December 31, 2023 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Number of Exercise Remaining Intrinsic Options Price Term (Yrs) Value Outstanding, January 1, 2023 4,084 853.35 Granted - - Exercised - - Expired (1,271 ) 1,098.90 Forfeited (9 ) 970.80 Outstanding, December 31, 2023 2,804 741.67 0.8 $ - Exercisable, December 31, 2023 2,636 $ 733.78 0.8 $ - During the years ended December 31, 2023 and 2022, the Company recorded total stock-based compensation expense of $ 113,487 269,965 56,108 169,595 0.8 No SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 46.20 55 0.1 55 $ 70.80 28 2.0 21 $ 72.00 84 1.8 64 $ 72.60 56 1.7 46 $ 693.60 1,887 0.1 1,887 $ 1,089.60 694 1.7 563 2,804 0.8 2,636 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Gaucho Group, Inc. Stock Options As the result of the Company’s issuance of common stock and RSUs upon the exchange of GGI Stock Options on June 22, 2022 (see Common Stock, above), no options to purchase shares of GGI common stock under the 2018 Gaucho Plan (the “GGI Stock Options”) remain outstanding as of December 31, 2023 and 2022. During the years ended December 31, 2023 and 2022, the Company recorded stock-based compensation expense of $ 0 10,354

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	20. COMMITMENTS AND CONTINGENCIES Legal Matters The Company may be involved in litigation and arbitrations from time to time in the ordinary course of business. As of December 31, 2023, the Company was not involved in any ongoing litigation (see Note 22 - Subsequent Events). The Company records legal costs associated with loss contingencies as incurred. Settlements are accrued when, and if, they become probable and estimable. Employment Agreement On December 14, 2022, the Company and Maria Echevarria, its Chief Financial Officer, entered into an employment agreement to continue to serve as the Company’s Chief Financial Officer, effective January 1, 2022 for a three-year term, subject to automatic renewal of successive one-year periods. Pursuant to the employment agreement, Ms. Echevarria will receive a base salary of $ 230,000 250,000 275,000

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
Leases
LEASES	21. LEASES On April 8, 2021, GGI entered into a lease agreement to lease a retail space in Miami, Florida for 7 May 1, 2028 4.3 Lease payments begin at $26,758 per month and escalate 3% every year over the duration of the lease. The Company was granted rent abatements of 15% for the first year of the lease term, and 10% for the second and third year of the lease term. 56,130 As of December 31, 2023, the Company had no leases that were classified as a financing lease. Total operating lease expense was $ 331,862 during each of the years ended December 31, 2023 and 2022. Lease expenses are recorded in general and administrative expenses on the accompanying consolidated statements of operations. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Supplemental cash flow information related to the lease is as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES For the Year Ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 202,775 $ 175,316 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ - $ - Weighted Average Remaining Lease Term: Operating leases 4.3 5.3 Weighted Average Discount Rate: Operating leases N/A N/A Future minimum lease commitments are as follows: SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT For the Years Ending December 31, Amount 2024 336,102 2025 357,881 2026 368,617 2027 365,004 2028 120,464 Total future minimum lease payments 1,548,068 Less: imputed interest (219,660 ) Net future minimum lease payments 1,328,408 Less: operating lease liabilities, current portion 250,711 Operating lease liabilities, non-current portion $ 1,077,697 The Company is the lessor of a building and land that it purchased in connection with acquisition of GDS, pursuant to an operating lease which expires on August 31, 2031. At the end of the lease, the lessee may enter into a new lease or return the asset, which would be available to the Company for re-leasing. The Company recorded lease revenue of $ 40,324 36,005 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	22. SUBSEQUENT EVENTS There have been no subsequent events that occurred during the period subsequent to the date of these consolidated financial statements that would require adjustment to our disclosure in the consolidated financial statements as presented, except as described below: Issuances of Common Stock During the period from January 1, 2024 through April 11, 2024 the Company sold 3,054,891 0.60 1,832,934 On February 7, 2024, the Company issued 18,410 On April 11, 2023, the Company issued a total of 47,637 0.60 Convertible Debt Effective February 5, 2024, the Investor in the 2023 Note elected to increase the cap on its beneficial ownership of the Company from 4.99% to 9.99% effective on the sixty-first day after such notice was delivered to the Company, pursuant to the terms of the 2023 Note. On February 21, 2024, the Company received an Event of Default Redemption Notice from the Investor, demanding immediate payment of principal, interest and redemptions premiums owed under the 2023 Note equal to a minimum of $ 3,437,646 3,450,711 3,460,510 New ELOC On February 22, 2024, the Company received notice from the Underwriter of its election to terminate the ELOC. While the notice to terminate stated that it was effective immediately, the terms of the New ELOC require at least 10 Trading Days prior written notice. Litigation On February 16, 2024, the Company filed a complaint in the United States District Court for the District of Delaware alleging that the Investor engaged in an unlawful securities transaction with the Company as an unregistered dealer under U.S. securities laws. Benefit Contribution Plan On January 22, 2024, the Company issued a total of 34,963 0.4224 Reverse Stock Split On April 19, 2024, the Board of Directors of the Company, as authorized by the stockholders of the Company, approved a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $ 0.01 1-for-10

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include all of the accounts of Gaucho Group Holdings, Inc. and its consolidated subsidiaries. All significant intercompany balances and transactions have been eliminated in the consolidated financial statements. The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Non-Controlling Interest	Non-Controlling Interest As a result of a 2019 conversion of certain convertible debt into shares of Gaucho Group, Inc. (“GGI”) common stock, GGI investors obtained a 21 8,690 21 100
Use of Estimates	Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America, the Company must make estimates and assumptions. These estimates and assumptions affect the reported amounts in the financial statements, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The significant estimates and assumptions of the Company include the valuation of investments, equity and liability instruments, the value of right-of-use assets and related lease liabilities and reserves associated with the realizability of certain assets.
Highly Inflationary Status in Argentina	Highly Inflationary Status in Argentina The International Practices Task Force (“IPTF”) of the Center for Audit Quality discussed the inflationary status of Argentina at its meeting on May 16, 2018 and categorized Argentina as a country with a projected three-year cumulative inflation rate greater than 100 For operations in highly inflationary economies, monetary assets and liabilities are translated at exchange rates in effect at the balance sheet date, and non-monetary assets and liabilities are translated at historical exchange rates. Under highly inflationary accounting, the Company’s Argentina subsidiaries’ functional currency became the United States dollar. Nonmonetary assets and liabilities existing on July 1, 2018 (the date that the Company adopted highly inflationary accounting) were translated using the Argentine peso (“ARS”)” to United States dollar exchange rate in effect on June 30, 2018, which was 28.880 605,531 478,500
Foreign Currency	Foreign Currency The Company’s functional and reporting currency is the United States dollar. The functional currencies of the Company’s operating subsidiaries are their local currencies (United States dollar, Argentine peso and British pound) except for the Company’s Argentine subsidiaries since July 1, 2018, as described above. The assets and liabilities of Algodon Europe, LTD are translated from its local currency (British Pound) to the Company’s reporting currency using period end exchange rate while income and expense accounts were translated at the average rate in effect during the during the period. The resulting translation adjustment is recorded as part of other comprehensive loss, a component of stockholders’ deficit. The assets, liabilities and income and expense accounts of the Company’s Argentine subsidiaries are remeasured as described above. Gains and losses resulting from transactions denominated in non-functional currencies are recognized in earnings. Gains and losses resulting from transactions denominated in non-functional currencies between the Company’s subsidiaries are recognized as other comprehensive income.
Comprehensive Loss	Comprehensive Loss Comprehensive loss is defined as the change in equity of a business during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. The guidance requires other comprehensive loss to include foreign currency translation adjustments.
Accounts Receivable and Mortgages Receivable	Accounts Receivable and Mortgages Receivable Accounts receivable primarily represent receivables from hotel guests who occupy rooms and wine sales to commercial customers. Mortgages receivable represent receivables from the sale of real estate lots. ASU 2016-13 (see Recently Adopted Accounting Pronouncements, below) requires certain types of financial instruments, including trade and mortgage receivables, to be presented at the net amount expected to be collected based on historical events, current conditions, and forward-looking information. Under ASU 2016-13, the Company applies a current expected credit loss (“CECL”) impairment model to its trade and mortgage receivables, in which lifetime expected credit losses on such financial assets are measured and recognized at each reporting date based on historical, current, and forecasted information. Under the CECL model, receivables with similar risk characteristics are analyzed on a collective (pooled) basis. Expected credit losses are charged to income in amounts sufficient to maintain an allowance for credit losses inherent in the Company’s accounts receivable and mortgages receivable. Management’s estimate of expected credit losses is based on an evaluation of relevant information about past events, current conditions, and reasonable and supportable forecasts that affect the future collectability of the reported amounts. Any amounts that were previously recognized as revenue and subsequently determined to be uncollectible are charged to bad debt expense included in selling, general and administrative expense in the accompanying consolidated statements of operations and comprehensive loss. Current expected credit losses charged to expense for the years ended December 31, 2023 and 2022 was $ 2,307,182 0
Inventory	Inventory Inventories are comprised primarily of vineyard in process, wine in process, finished wine, food and beverage items, plus luxury clothes and accessories, and are stated at the lower of cost or net realizable value (which is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation), with cost being determined on the first-in, first-out method. Costs associated with winemaking, and other costs associated with the creation of products for resale, are recorded as inventory. Costs of producing samples for marketing purposes are expensed as incurred and are included in selling and marketing expense on the accompanying statements of operations. Vineyard in process represents the capitalization of farming expenses (including farming labor costs, usage of farming supplies and depreciation of the vineyard and farming equipment) associated with the growing of grape, olive and other fruits during the farming year which culminates with the February/March harvest. Wine in process represents the capitalization of costs during the winemaking process (including the transfer of grape costs from vineyard in process, winemaking labor costs and depreciation of winemaking fixed assets, including tanks, barrels, equipment, tools and the winemaking building). Finished wines represents wine available for sale and includes the transfer of costs from wine in process once the wine is bottled and labeled. Other inventory consists of olives, other fruits, golf equipment and restaurant food. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS In accordance with general practice within the wine industry, wine inventories are included in current assets, although a portion of such inventories may be aged for periods longer than one year. The Company carries inventory at the lower of cost or net realizable value in accordance with Accounting Standards Codification (“ASC”) 330 “Inventory” and reduces the carrying value of inventories that are obsolete or in excess of estimated usage to estimated net realizable value. The Company’s estimates of net realizable value are based on analyses and assumptions including, but not limited to, historical usage, future demand and market requirements. The Company records an allowance for excess, slow moving, and obsolete inventory, calculated as the difference between the cost of inventory and net realizable value. Inventory allowances are charged to cost of sales and establish a lower cost basis for the inventory. If future demand and/or pricing for the Company’s products are less than previously estimated, then the carrying value of the inventories may be required to be further reduced, resulting in additional expense and reduced profitability. Wine inventory allowances charged to cost of sales amounted to $ 0 115,563
Property and Equipment	Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives. Leasehold improvements are amortized over the lesser of (a) the useful life of the asset; or (b) the remaining lease term. The estimated useful lives of property and equipment are as follows: SCHEDULE OF PLANT AND EQUIPMENT, USEFUL LIFE Buildings 10 30 Furniture and fixtures 3 10 Vineyards 7 20 Machinery and equipment 3 20 Leasehold improvements Lesser of 3 5 Computer hardware and software 3 5 The Company capitalizes internal vineyard improvement costs when developing new vineyards or replacing or improving existing vineyards. These costs consist primarily of the costs of the vines and expenditures related to labor and materials to prepare the land and construct vine trellises. Expenditures for repairs and maintenance are charged to operating expense as incurred. The cost of properties sold or otherwise disposed of, and the related accumulated depreciation are eliminated from the accounts at the time of disposal and resulting gains and losses are included as a component of operating income. Real estate development consists of costs incurred to ready the land for sale, including primarily costs of infrastructure as well as master plan development and associated professional fees. Such costs are allocated to individual lots proportionately based on square meters and those allocated costs will be derecognized upon the sale of individual lots. Given that they are not placed in service until they are sold, capitalized real estate development costs are not depreciated. Land is an inexhaustible asset and is not depreciated. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Real Estate Lots Held for Sale	Real Estate Lots Held for Sale As the development of a real estate lot is completed and the lot becomes available for immediate sale in its present condition, the lot is marketed for sale and is included in real estate lots held for sale on the Company’s balance sheet. Real estate lots held for sale are reported at the lower of carrying value or fair value less cost to sell. If the carrying value of a real estate lot held for sale exceeds its fair value less estimated selling costs, an impairment charge is recorded. The Company did not record any impairment charge in connection with real estate lots held for sale during the years ended December 31, 2023 or 2022.
Investments	Investments Investments in entities which give the Company the ability to exercise significant influence, but not control, over the investee are accounted for using the equity method of accounting. For investments not requiring equity method accounting, if the investment has no readily determinable fair value, we have elected the practicability exception of ASU 2016-01, under which the investment is measured at cost, less impairment, plus or minus observable price changes from orderly transactions of an identical or similar investment of the same issuer. During 2021, the Company made a $ 7.0 11.9
Convertible Debt	Convertible Debt The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If an embedded derivative is bifurcated from share-settled convertible debt, the Company records the debt component at cost less a debt discount equal to the bifurcated derivative’s fair value. If the conversion feature is not required to be accounted for separately as an embedded derivative, the convertible debt instrument is accounted for wholly as debt. The Company amortizes the debt discount over the life of the debt instrument as additional non-cash interest expense utilizing the effective interest method. Debt issuance and offering costs are recorded as debt discount, which is amortized as interest expense over the term of the convertible debt instrument using the effective interest method.
Stock-Based Compensation	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award on the date of grant. The fair value amount of the shares expected to ultimately vest is then recognized over the period for which services are required to be provided in exchange for the award, usually the vesting period. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period that the estimates are revised. The Company accounts for forfeitures as they occur. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Concentrations	Concentrations The Company maintains cash with major financial institutions. Cash held in US bank institutions is currently insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 93,878 115,338
Foreign Operations	Foreign Operations The following summarizes key financial metrics associated with the Company’s continuing operations (for the Company’s operations in the United Kingdom are immaterial for these financial metrics): SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS 2023 2022 As of December 31, 2023 2022 Assets - Argentina $ 12,795,836 $ 13,434,803 Assets - U.S. 3,764,489 5,258,182 Total Assets $ 16,560,325 $ 18,692,985 Liabilities - Argentina $ 1,717,892 $ 2,188,229 Liabilities - U.S. 9,146,454 5,713,075 Total Liabilities $ 10,864,346 $ 7,901,304 SCHEDULE OF REVENUE FROM EXTERNAL CUSTOMERS BY GEOGRAPHIC AREAS 2023 2022 For the Years Ended December 31, 2023 2022 Sales - Argentina $ 1,911,436 $ 1,540,955 Sales - U.S. 239,578 102,760 Total Revenues $ 2,151,014 $ 1,643,716 Net loss - Argentina $ (1,184,927 ) $ (1,023,622 ) Net loss - U.S. (15,013,083 ) (20,801,676 ) Total Net Loss $ (16,198,010 ) $ (21,825,298 ) GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income. During the year ended December 31, 2022, the Company recorded impairment expense in the amount of $ 7,000,000
Segment Information	Segment Information The Financial Accounting Standards Board (“FASB”) has established standards for reporting information on operating segments of an enterprise in interim and annual financial statements. The Company currently operates in three segments which are the (i) business of real estate development and manufacture (including hospitality and winery operations, which support the ALGODON® brand) (ii) the sale of high-end fashion and accessories through an e-commerce platform and (iii) its corporate operations. This classification is consistent with how the Company’s chief operating decision maker makes decisions about resource allocation and assesses the Company’s performance.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. ASC Topic 606 provides a single comprehensive model to use in accounting for revenue arising from contracts with customers, and gains and losses arising from transfers of non-financial assets including sales of property and equipment, real estate, and intangible assets. The Company earns revenues from the sale of real estate lots, as well as hospitality, food and beverage, other related services, and from the sale of clothing and accessories. The Company recognizes revenue when goods or services are transferred to customers in an amount that reflects the consideration which it expects to receive in exchange for those goods or services. In determining when and how revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (i) identification of contract with customer; (ii) determination of performance obligations; (iii) measurement of the transaction price; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The following table summarizes the revenue recognized in the Company’s consolidated statements of operations: SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 For the Years Ended December 31 2023 2022 Hotel rooms and events $ 1,023,008 $ 701,669 Clothes and accessories 239,578 139,305 Restaurants 239,314 173,566 Winemaking 220,911 153,356 Agricultural 162,764 181,029 Real estate sales 154,959 184,658 Golf, tennis and other 110,480 101,133 Total Revenues $ 2,151,014 $ 1,643,716 Revenue from the sale of food, wine, agricultural products, clothes and accessories is recorded when the customer obtains control of the goods purchased. Revenues from hospitality and other services are recognized as earned at the point in time that the related service is rendered, and the performance obligation has been satisfied. Revenues from gift card sales are recognized when the card is redeemed by the customer. The Company does not adjust revenue for the portion of gift card values that is not expected to be redeemed (“breakage”) due to the lack of historical data. Revenue from real estate lot sales is recorded when the lot is deeded, and legal ownership of the lot is transferred to the customer. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Deferred revenues associated with real estate lot sale deposits are recognized as revenues (along with any outstanding balance) when the lot sale closes, and the deed is provided to the purchaser. Other deferred revenues primarily consist of deposits accepted by the Company in connection with agreements to sell barrels of wine, advance deposits received for grapes and other agricultural products, and hotel deposits. Wine barrel and agricultural product advance deposits are recognized as revenues (along with any outstanding balance) when the product is shipped to the purchaser. Hotel deposits are recognized as revenue upon occupancy of rooms, or the provision of services. Contracts related to the sale of wine, agricultural products and hotel services have an original expected length of less than one year. The Company has elected not to disclose information about remaining performance obligations pertaining to contracts with an original expected length of one year or less, as permitted under the guidance. GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to the asset and liability method of accounting for income taxes pursuant to FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for taxable temporary differences and operating loss carry forwards. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.
Net Loss per Common Share	Net Loss per Common Share Basic loss per common share is computed by dividing net loss attributable to GGH common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the impact of common shares, if dilutive, resulting from the exercise of outstanding stock options and warrants and the conversion of convertible instruments. The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE 2023 2022 As of December 31, 2023 2022 Options 2,804 4,061 Warrants 396,244 129,913 Unvested restricted stock units 76,127 51,150 Convertible debt 4,079,623 [1] 89,904 [2] Total potentially dilutive shares 4,554,798 275,028 [1] Represents shares issuable upon conversion of $ 1,595,697 253,079 91,492 0.48 [2] Represents shares issuable upon conversion of principal and interest outstanding in the aggregate amount of $ 2,157,687 24.00 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Sequencing Policy	Sequencing Policy Under ASC 815, the Company has adopted a sequencing policy, whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares or the Company’s total potentially dilutive shares exceed the Company’s authorized share limit, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities granted as compensation in a share-based payment arrangement are not subject to the sequencing policy.
Derivative Instruments	Derivative Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 “Derivatives and Hedging” (“ASC 815”) of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). The accounting treatment of derivative financial instruments requires that the Company record any bifurcated embedded features at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded in earnings each period as non-operating, non-cash income or expense. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. Bifurcated embedded features are recorded upon note issuance at their initial fair values which create additional debt discount to the host instrument.
Operating Leases	Operating Leases Management determines if an arrangement is a lease at inception. Rights and obligations related to the Company’s operating leases are included in right-of-use (“ROU”) assets and operating lease liabilities in the accompanying consolidated balance sheets. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term, using an incremental borrowing rate which represents the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term.
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expense for the years ended December 31, 2023 and 2022 was $ 458,166 542,110 ,
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments – Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2020-02 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. The Company adopted the provisions of this ASU on January 1, 2023 using the modified retrospective method for all financial assets measured at amortized cost. Results for reporting periods beginning after December 31, 2022 are presented under Topic 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The Company recorded an adjustment to accumulated deficit of $ 111,582 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, to amend certain disclosure and presentation requirements for a variety of topics within the ASC. These amendments align the requirements in the ASC to the removal of certain disclosure requirements set out in Regulation S-X and Regulation S-K, announced by the SEC. The effective date for each amended topic in the ASC is either the date on which the SEC’s removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, or on June 30, 2027, if the SEC has not removed the requirements by that date. Early adoption is prohibited. The Company does not anticipate that the ASU will have a material impact on our consolidated financial statements and related disclosures. In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segments Disclosures (Topic 280), which updates reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses on both an annual and interim basis. The guidance becomes effective for the Company on January 1, 2024, with early adoption permitted. Since this new ASU addresses only disclosures, the Company does not expect the adoption of this ASU to have any material effects on its financial condition, results of operations or cash flows. The Company is currently evaluating any new disclosures that may be required upon adoption of ASU 2023-07. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, to enhance the rate reconciliation and income taxes paid disclosures. This ASU requires that an entity disclose, on an annual basis, specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. For the state and local income tax category of the rate reconciliation, entities must disclose a qualitative description of the states and local jurisdictions that make up the majority (greater than 50 percent) of the category. For the income taxes paid disclosures, entities will be required to disclose, on an annual basis, the amount of income taxes paid (net of refunds received) disaggregated by federal, state, and foreign taxes. The amendments are effective for the Company on January 1, 2026, with early adoption permitted. Since this new ASU addresses only disclosures, the Company does not expect the adoption of this ASU to have any material effects on its financial condition, results of operations or cash flows. The Company is currently evaluating any new disclosures that may be required upon adoption of ASU 2023-09.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified on the Company’s accompanying consolidated financial statements. The reclassifications were made to the prior period amounts to conform to the current period financial statement presentation and had no impact on the reported results of operations.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF PLANT AND EQUIPMENT, USEFUL LIFE	The estimated useful lives of property and equipment are as follows: SCHEDULE OF PLANT AND EQUIPMENT, USEFUL LIFE Buildings 10 30 Furniture and fixtures 3 10 Vineyards 7 20 Machinery and equipment 3 20 Leasehold improvements Lesser of 3 5 Computer hardware and software 3 5
SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS	The following summarizes key financial metrics associated with the Company’s continuing operations (for the Company’s operations in the United Kingdom are immaterial for these financial metrics): SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS 2023 2022 As of December 31, 2023 2022 Assets - Argentina $ 12,795,836 $ 13,434,803 Assets - U.S. 3,764,489 5,258,182 Total Assets $ 16,560,325 $ 18,692,985 Liabilities - Argentina $ 1,717,892 $ 2,188,229 Liabilities - U.S. 9,146,454 5,713,075 Total Liabilities $ 10,864,346 $ 7,901,304
SCHEDULE OF REVENUE FROM EXTERNAL CUSTOMERS BY GEOGRAPHIC AREAS	SCHEDULE OF REVENUE FROM EXTERNAL CUSTOMERS BY GEOGRAPHIC AREAS 2023 2022 For the Years Ended December 31, 2023 2022 Sales - Argentina $ 1,911,436 $ 1,540,955 Sales - U.S. 239,578 102,760 Total Revenues $ 2,151,014 $ 1,643,716 Net loss - Argentina $ (1,184,927 ) $ (1,023,622 ) Net loss - U.S. (15,013,083 ) (20,801,676 ) Total Net Loss $ (16,198,010 ) $ (21,825,298 )
SCHEDULE OF DISAGGREGATION OF REVENUE	The following table summarizes the revenue recognized in the Company’s consolidated statements of operations: SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 For the Years Ended December 31 2023 2022 Hotel rooms and events $ 1,023,008 $ 701,669 Clothes and accessories 239,578 139,305 Restaurants 239,314 173,566 Winemaking 220,911 153,356 Agricultural 162,764 181,029 Real estate sales 154,959 184,658 Golf, tennis and other 110,480 101,133 Total Revenues $ 2,151,014 $ 1,643,716
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE	The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE 2023 2022 As of December 31, 2023 2022 Options 2,804 4,061 Warrants 396,244 129,913 Unvested restricted stock units 76,127 51,150 Convertible debt 4,079,623 [1] 89,904 [2] Total potentially dilutive shares 4,554,798 275,028 [1] Represents shares issuable upon conversion of $ 1,595,697 253,079 91,492 0.48 [2] Represents shares issuable upon conversion of principal and interest outstanding in the aggregate amount of $ 2,157,687 24.00

ACQUISITION OF HOLLYWOOD BURG_2

ACQUISITION OF HOLLYWOOD BURGER ARGENTINA, S.R.L. (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF ASSETS AND LIABILITIES ACQUIRED	SCHEDULE OF ASSETS AND LIABILITIES ACQUIRED Land $ 1,528,134 Building 635,302 Cash 2,694 Prepaid expenses 674 Deferred tax credits 63,282 Accounts payable (313 ) Taxes payable (8,154 ) Related party payables (10,686 ) Lease deposit payable (6,025 ) Total $ 2,204,908

MORTGAGES RECEIVABLE (Tables)

MORTGAGES RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2023
Mortgages Receivable
SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE	The following represents the maturities of mortgages receivable as of December 31, 2023: SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE For the years ended December 31, 2024 $ 1,065,808 2025 409,927 2026 440,436 2027 473,215 2028 480,227 Thereafter 1,093,285 Gross receivable 3,962,898 Less: Allowance (1,436,981 ) Net receivable $ 2,525,917

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory at December 31, 2023 and 2022 was comprised of the following: SCHEDULE OF INVENTORY 2023 2022 December 31, 2023 2022 Vineyard in process $ 713,104 $ 516,096 Wine in process 622,167 797,862 Finished wine 37,636 40,735 Clothes and accessories 638,023 552,581 Other 207,686 82,423 Inventory gross 2,218,616 1,989,697 Less: Reserve for obsolescense (186,736 ) (100,735 ) Total $ 2,031,880 $ 1,888,962

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2023 2022 Buildings and improvements $ 4,393,244 $ 3,926,884 Real estate development 599,886 541,116 Land 2,202,099 2,194,671 Furniture and fixtures 434,745 425,774 Vineyards 219,766 219,766 Machinery and equipment 770,758 737,433 Leasehold improvements 1,400,663 1,400,663 Computer hardware and software 353,004 312,459 Property and equipment, gross 10,374,165 9,758,766 Less: Accumulated depreciation and amortization (2,567,795 ) (2,137,509 ) Property and equipment, net $ 7,806,370 $ 7,621,257

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS FUTURE AMORTIZATION	SCHEDULE OF INTANGIBLE ASSETS FUTURE AMORTIZATION For the years ended December 31, 2024 $ 21,639 2025 21,639 2026 4,972 2027 4,972 2028 4,972 Thereafter 39,953 Total $ 98,147

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED EXPENSES	Accrued expenses are comprised of the following: SCHEDULE OF ACCRUED EXPENSES December 31, 2023 2022 Accrued compensation and payroll taxes $ 1,803,869 $ 1,123,070 Accrued taxes payable - Argentina 84,494 270,239 Accrued insurance expense 36,352 26,096 Accrued consulting fees 74,512 - Accrued commissions 66,267 44,465 Accrued interest 130,280 78,368 Accrued cash true up obligation (see Note 14) 1,484,677 - Other accrued expenses 39,347 122,579 Accrued expenses, current 3,719,798 1,664,817 Accrued payroll tax obligations, non-current 30,003 66,018 Other long term accruals 5,524 - Total accrued expenses $ 3,755,325 $ 1,730,835

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DEFERRED REVENUES	Deferred revenue is comprised of the following: SCHEDULE OF DEFERRED REVENUES 2023 2022 December 31, 2023 2022 Real estate lot sales deposits $ 1,436,758 $ 1,179,654 Hotel deposits 32,657 44,252 Prepaid management fees - 150,000 Other 2,398 - Total 1,471,813 1,373,906 Real estate lot sales deposits from related party 250,000 - Deferred revenue $ 1,721,813 $ 1,373,906

LOT SALE OBLIGATIONS (Tables)

LOT SALE OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Lot Sale Obligations
SCHEDULE OF LOT SALE OBLIGATION	The following table summarizes the activity in connection with the Company’s lot sale obligations during the year ended December 31, 2023: SCHEDULE OF LOT SALE OBLIGATION Lot Sale Obligations Debt Discount Lot Sale Obligations, net of discount Lot Sale Obligations Lot Sale Obligations Debt Discount Lot Sale Obligations, net of discount Balance at January 1, 2023 $ - $ - $ - Proceeds in connection with Lot Deposit Agreements 525,000 - 525,000 Cost of lots transferrable upon rescission of Lot Deposit Agreements 80,096 (80,096 ) - Amortization of debt discount - 16,027 16,027 Balance at December 31, 2023 $ 605,096 $ (64,068 ) $ 541,027

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2023
Loans Payable
SCHEDULE OF LOANS PAYABLE	The Company’s loans payable are summarized below: SCHEDULE OF LOANS PAYABLE December 31, 2023 2022 EIDL $ 93,541 $ 93,541 2018 Loan - 111,137 2022 Loan - 51,643 2023 Loan 185,000 - Total Loans Payable 278,541 256,321 Less: current portion 188,169 164,656 Loans Payable, non-current $ 90,372 $ 91,665
SCHEDULE OF FUTURE MINIMUM PRINCIPAL PAYMENTS OF LOANS PAYABLE	Future minimum principal payments under the loans payable are as follows: SCHEDULE OF FUTURE MINIMUM PRINCIPAL PAYMENTS OF LOANS PAYABLE For the years ending December 31, 2024 188,169 2025 2,195 2026 2,278 2027 2,365 2028 2,447 Thereafter 81,087 Total payment $ 278,541

CONVERTIBLE DEBT OBLIGATIONS (T

CONVERTIBLE DEBT OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES	Activity related to the Company’s convertible debt obligations is as follows: SCHEDULE OF CONVERTIBLE NOTES GGH Notes Investor Notes October Notes 2023 Note Total Principal Debt Discount net of discount Convertible debt, GGH Notes Investor Notes October Notes 2023 Note Total Principal Debt Discount net of discount Balance at January 1, 2022 $ 6,480,000 $ - $ - $ - $ 6,480,000 $ (751,652 ) $ 5,728,348 Notes issued - 1,727,500 1,431,500 - 3,159,000 - 3,159,000 Note principal exchanged for warrants (900 ) - - - (900 ) (848,531 ) (849,431 ) Debt principal converted to common stock (4,481,191 ) (1,727,500 ) (1,431,500 ) - (7,640,191 ) - (7,640,191 ) Amortization of debt discount - - - - - 1,172,461 1,172,461 Extinguishment loss - - - - - 421,272 421,272 Balance at December 31, 2022 1,997,909 - - - 1,997,909 (6,450 ) 1,991,459 Notes issued - - - 5,617,978 5,617,978 (2,509,601 ) 3,108,377 Warrant modification in connection with - - - - - (392,273 ) (392,273 ) Debt principal converted to common stock (1,335,439 ) - - (3,822,210 ) (5,157,649 ) - (5,157,649 ) Principal repayments (662,470 ) - - (200,071 ) (862,541 ) - (862,541 ) Amortization of debt discount - - - - - 2,633,529 2,633,529 Balance at December 31, 2023 $ - $ - $ - $ 1,595,697 $ 1,595,697 $ (274,795 ) $ 1,320,902
SUMMARY OF THE CHANGES IN THE FAIR VALUE OF DERIVATIVE LIABILITIES	The following table sets forth a summary of the changes in the fair value of the derivative liability that are measured at fair value on a recurring basis: SUMMARY OF THE CHANGES IN THE FAIR VALUE OF DERIVATIVE LIABILITIES Balance at January 1, 2023 $ - Fair value of derivative liability upon issuance of 2023 Notes - Add: change in fair value of derivative liability upon May 2023 Default Event 2,141,117 Add: fair value of derivative associated with convertible interest accrued during the period 364,614 Less: fair value of derivative associated with 2023 Note balances converted during the period (1,767,591 ) Balance at December 31, 2023 $ 738,140

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF LOSS BEFORE INCOME TAX, DOMESTIC AND FOREIGN	United States and international components of income before income taxes were as follows: SCHEDULE OF LOSS BEFORE INCOME TAX, DOMESTIC AND FOREIGN 2023 2022 For The Years Ended December 31, 2023 2022 United States $ (15,084,612 ) $ (20,801,676 ) International (1,113,398 ) (1,023,622 ) Loss before income taxes $ (16,198,010 ) $ (21,825,298 )
SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT)	The income tax provision (benefit) consisted of the following: SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT) 2023 2022 For The Years Ended December 31, 2023 2022 Federal Current $ - $ - Deferred 1,457,695 (5,845,450 ) State and local Current - - Deferred (1,057,573 ) 1,643,976 Foreign Current - - Deferred 3,419 35,005 Income tax provision (benefit) before valuation allowance 403,541 (4,166,469 ) Change in valuation allowance (403,541 ) 4,166,469 Income tax provision (benefit) $ - $ -
SCHEDULE OF EFFECTIVE RECONCILIATION OF INCOME TAX PROVISION (BENEFIT)	For the years ended December 31, 2023 and 2022, the expected tax expense (benefit) based on the statutory rate is reconciled with the actual tax expense (benefit) as follows: SCHEDULE OF EFFECTIVE RECONCILIATION OF INCOME TAX PROVISION (BENEFIT) 2023 2022 For The Years Ended December 31, 2023 2022 U.S. federal statutory rate (21.0 )% (21.0 )% State taxes, net of federal benefit 4.3 % (6.5 )% Permanent differences 9.8 % 8.9 % Write-off of deferred tax assets 1.6 % 2.8 % Prior period true up 5.3 % (7.4 )% Other (0.2 )% 4.1 % Change in valuation allowance 0.2 % 19.1 % Income tax provision (benefit) 0.0 % 0.0 %
SCHEDULE OF DEFERRED TAX ASSETS	As of December 31, 2023 and 2022, the Company’s deferred tax assets consisted of the effects of temporary differences attributable to the following: SCHEDULE OF DEFERRED TAX ASSETS 2023 2022 December 31, 2023 2022 Net operating loss $ 23,207,533 $ 24,283,176 Stock based compensation 654,475 156,631 Argentine tax credits 31,777 35,196 Receivable allowances 484,279 306,698 Total deferred tax assets 24,378,064 24,781,701 Valuation allowance (24,378,064 ) (24,781,605 ) Deferred tax assets, net of valuation allowance - 96 Excess of book over tax basis of warrants - (96 ) Net deferred tax assets $ - $ -

SEGMENT DATA (Tables)

SEGMENT DATA (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	The following tables present segment information for the years ended December 31, 2023 and 2022: SCHEDULE OF SEGMENT INFORMATION Real Estate Fashion For the Year Ended December 31, 2023 Real Estate Fashion Development (e-commerce) Corporate TOTAL Revenues $ 1,911,436 $ 239,578 $ - $ 2,151,014 Revenues from Foreign Operations $ 1,911,436 $ - $ - $ 1,911,436 Depreciation and Amortization 111,905 222,379 $ 68,780 403,064 Loss from Operations (1,712,798 ) (1,695,224 ) $ (7,419,794 ) (10,827,816 ) Interest Income (71,978 ) - $ - (71,978 ) Interest Expense 166,276 - $ 3,321,837 3,488,113 Net Loss (731,276 ) (1,695,224 ) $ (13,771,510 ) (16,198,010 ) Capital Expenditures 577,859 5,173 $ 32,366 615,398 Total Property and Equipment, net 6,651,946 1,154,424 $ - 7,806,370 Total Property and Equipment, net in Foreign Countries 6,651,946 - $ - 6,651,946 Total Assets $ 13,004,982 $ 3,110,117 $ 445,226 $ 16,560,325 GAUCHO GROUP HOLDINGS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Real Estate Fashion For the Year Ended December 31, 2022 Real Estate Fashion Development (e-commerce) Corporate TOTAL Revenues $ 1,540,955 $ 102,760 $ - $ 1,643,716 Revenues from Foreign Operations 1,540,955 - - 1,540,955 Depreciation and Amortization 152,183 58,279 41,479 251,941 Loss from Operations (1,516,746 ) (1,622,122 ) (12,644,782 ) (15,783,650 ) Interest Income (142,746 ) - - (142,746 ) Interest Expense 99,366 - 1,595,091 1,694,457 Net Loss (7,694,866 ) (1,622,122 ) (12,508,310 ) (21,825,298 ) Capital Expenditures 894,251 974,544 59,215 1,928,010 Total Property and Equipment, net 6,234,856 1,369,205 17,196 7,621,257 Total Property and Equipment, net in Foreign Countries 6,234,856 - - 6,234,856 Total Assets $ 13,504,914 3,522,415 $ 1,665,656 $ 18,692,985

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
SUMMARY OF WARRANTS ACTIVITY	A summary of warrant activity during the year ended December 31, 2023 is presented below: SUMMARY OF WARRANTS ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life in Years Intrinsic Value Outstanding, January 1, 2023 129,913 $ 57.70 Issued 385,485 12.72 Exercised (13,473 ) 33.58 Expired (105,681 ) 50.62 Cancelled - - Repriced 1 (348,341 ) 17.51 Repriced 1 348,341 4.67 Outstanding, December 31, 2023 396,244 $ 5.35 2.0 $ - Exercisable, December 31, 2023 396,244 $ 5.35 2.0 $ - 1 On February 21, 2023 in connection with the SPA, the exercise price of certain warrants for the purchase of 6,250 210.00 4,381 60.00 10.00 337,710 13.40 4.50
SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE	A summary of outstanding and exercisable warrants as of December 31, 2023 is presented below: SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE Warrants Outstanding Warrants Exercisable Exercise Price Exercisable Into Outstanding Number of Warrants Weighted Average Remaining Life in Years Exercisable Number of Warrants $ 4.50 Common Stock 355,710 2.1 355,710 $ 10.00 Common Stock 40,406 1.1 40,406 $ 900.00 Common Stock 128 2.1 128 Total 396,244 2.0 396,244
SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES	A summary of RSU activity during the year ended December 31, 2023 is presented below: SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES Weighted Average Number of Grant Date Value RSUs Per Share RSUs non-vested January 1, 2023 51,150 $ 11.60 Granted 51,002 $ 0.26 Vested (25,892 ) $ 11.62 Forfeited (133 ) $ 11.60 RSUs non-vested December 31, 2023 76,127 $ 3.99
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of stock option activity during the year ended December 31, 2023 is presented below: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Average Average Number of Exercise Remaining Intrinsic Options Price Term (Yrs) Value Outstanding, January 1, 2023 4,084 853.35 Granted - - Exercised - - Expired (1,271 ) 1,098.90 Forfeited (9 ) 970.80 Outstanding, December 31, 2023 2,804 741.67 0.8 $ - Exercisable, December 31, 2023 2,636 $ 733.78 0.8 $ -
SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE	SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE Options Outstanding Options Exercisable Weighted Outstanding Average Exercisable Exercise Number of Remaining Life Number of Price Options In Years Options $ 46.20 55 0.1 55 $ 70.80 28 2.0 21 $ 72.00 84 1.8 64 $ 72.60 56 1.7 46 $ 693.60 1,887 0.1 1,887 $ 1,089.60 694 1.7 563 2,804 0.8 2,636

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases
SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES	Supplemental cash flow information related to the lease is as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES For the Year Ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 202,775 $ 175,316 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ - $ - Weighted Average Remaining Lease Term: Operating leases 4.3 5.3 Weighted Average Discount Rate: Operating leases N/A N/A
SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT	Future minimum lease commitments are as follows: SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT For the Years Ending December 31, Amount 2024 336,102 2025 357,881 2026 368,617 2027 365,004 2028 120,464 Total future minimum lease payments 1,548,068 Less: imputed interest (219,660 ) Net future minimum lease payments 1,328,408 Less: operating lease liabilities, current portion 250,711 Operating lease liabilities, non-current portion $ 1,077,697

BUSINESS ORGANIZATION AND NAT_2

BUSINESS ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)			3 Months Ended	12 Months Ended
	Sep. 25, 2023	Nov. 04, 2022	Apr. 11, 2024	Dec. 31, 2023	Dec. 31, 2022	Mar. 28, 2022	Feb. 03, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash				$ 427,961	$ 300,185
Working capital deficit				5,363,821
Net loss				16,198,010	21,825,298
Cash in operating activities				6,075,416	5,700,187
Accounts payable and accrued expenses				4,645,220
Convertible debt, cash true up obligation				1,484,677
Convertible debt face amount				1,595,698
Loans payable				188,169	164,656
Operating lease liabilities, current				250,711	202,775
Lot sale deposits				525,000
Operating lease liabilities, non-current				1,077,697	1,328,408
Loans payable, non-current				90,372	91,665
Accrued expenses, non-current				35,527	$ 66,018
Number of shares sold					5,005
Proceeds from private placement					$ 1,727,500
Stockholders equity, reverse stock split	the Company effected another reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock	the Company effected a reverse stock split wherein each 12 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock
Subsequent Event [Member] | Private Placement [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of shares sold			3,054,891
Share price			$ 0.60
Proceeds from private placement			$ 1,832,934
Gaucho Group, Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage by noncontrolling owners						21%
Gaucho Development S.R.L. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage							100%
Gaucho Group, Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage						100%	79%

SCHEDULE OF PLANT AND EQUIPMENT

SCHEDULE OF PLANT AND EQUIPMENT, USEFUL LIFE (Details)	Dec. 31, 2023
Building [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Building [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	30 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Vineyards [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Vineyards [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	20 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	20 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years

SCHEDULE OF LONG-LIVED ASSETS B

SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Total Assets	$ 16,560,325	$ 18,692,985
Total Liabilities	10,864,346	7,901,304
Reportable Geographical Components [Member]
Total Assets	16,560,325	18,692,985
Total Liabilities	10,864,346	7,901,304
Reportable Geographical Components [Member] | ARGENTINA
Total Assets	12,795,836	13,434,803
Total Liabilities	1,717,892	2,188,229
Reportable Geographical Components [Member] | UNITED STATES
Total Assets	3,764,489	5,258,182
Total Liabilities	$ 9,146,454	$ 5,713,075

SCHEDULE OF REVENUE FROM EXTERN

SCHEDULE OF REVENUE FROM EXTERNAL CUSTOMERS BY GEOGRAPHIC AREAS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Total Revenues	$ 2,151,014	$ 1,643,716
Total Net Loss	(16,198,010)	(21,825,298)
Reportable Geographical Components [Member]
Total Revenues	2,151,014	1,643,716
Total Net Loss	(16,198,010)	(21,825,298)
Reportable Geographical Components [Member] | ARGENTINA
Total Revenues	1,911,436	1,540,955
Total Net Loss	(1,184,927)	(1,023,622)
Reportable Geographical Components [Member] | UNITED STATES
Total Revenues	239,578	102,760
Total Net Loss	$ (15,013,083)	$ (20,801,676)

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Total Revenues	$ 2,151,014	$ 1,643,716
Hotel Rooms and Events [Member]
Product Information [Line Items]
Total Revenues	1,023,008	701,669
Clothes and Accessories [Member]
Product Information [Line Items]
Total Revenues	239,578	139,305
Restaurants [Member]
Product Information [Line Items]
Total Revenues	239,314	173,566
Winemaking [Member]
Product Information [Line Items]
Total Revenues	220,911	153,356
Agricultural [Member]
Product Information [Line Items]
Total Revenues	162,764	181,029
Real Estate [Member]
Product Information [Line Items]
Total Revenues	154,959	184,658
Golf Tennis and Other [Member]
Product Information [Line Items]
Total Revenues	$ 110,480	$ 101,133

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	4,554,798		275,028
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	2,804		4,061
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	396,244		129,913
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	76,127		51,150
Convertible Debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	4,079,623	[1]	89,904	[2]
[1]Represents shares issuable upon conversion of $ 1,595,697 253,079 91,492 0.48 2,157,687 24.00

SCHEDULE OF ANTIDILUTIVE SECU_2

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Accrued interest outstanding	$ 130,280	$ 78,368
Convertible Debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Convertible debt outstanding	1,595,697	$ 2,157,687
Redemption premium	253,079
Accrued interest outstanding	$ 91,492
Conversion price	$ 0.48	$ 24

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)				12 Months Ended
	Mar. 28, 2022 shares	Feb. 03, 2022 shares	May 16, 2018	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jan. 01, 2023 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2018
Shares issued to minority holders | shares		125
Gain (losses) on foreign currency translation				$ 605,531	$ 478,500
Bad debt expense related to accounts receivable				2,307,182	0
Cost of sales				1,616,063	1,475,961
Cash, FDIC insured amount				250,000
Cash uninsured amount				93,878	115,338
Advertising costs				458,166	542,110
Accumulated deficit				133,789,163	117,479,571
Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Accumulated deficit						$ 111,582
Wine Inventory [Member]
Cost of sales				$ 0	115,563
Argentina, Pesos
Foreign currency exchange rate								28.880
ARGENTINA
Cumulative inflationary rate			100%
Gaucho Group, Inc [Member]
Shares issued to minority holders | shares	8,690
Ownership percentage	100%	79%
LVH Holdings [Member]
Ownership percentage							11.90%
Investments							$ 7,000,000
Impairment of investment - related party					$ 7,000,000
Gaucho Group, Inc [Member]
Ownership percentage	21%

SCHEDULE OF ASSETS AND LIABILIT

SCHEDULE OF ASSETS AND LIABILITIES ACQUIRED (Details)	Feb. 03, 2022 USD ($)
Business Combination and Asset Acquisition [Abstract]
Land	$ 1,528,134
Building	635,302
Cash	2,694
Prepaid expenses	674
Deferred tax credits	63,282
Accounts payable	(313)
Taxes payable	(8,154)
Related party payables	(10,686)
Lease deposit payable	(6,025)
Total	$ 2,204,908

ACQUISITION OF HOLLYWOOD BURG_3

ACQUISITION OF HOLLYWOOD BURGER ARGENTINA, S.R.L. (Details Narrative) - Hollywood Burger Argentina SRL [Member]	Feb. 03, 2022 USD ($) shares
Business Acquisition [Line Items]
Business acquisition percentage	100%
Common stock issued for acquisition | shares	106,952
Common stock issued for acquisition, value	$ 2,194,653
Purchase consideration	2,204,908
Legal fees	$ 10,255

SCHEDULE OF MATURITIES OF MORTG

SCHEDULE OF MATURITIES OF MORTGAGES RECEIVABLE (Details)	Dec. 31, 2023 USD ($)
Mortgages Receivable
2024	$ 1,065,808
2025	409,927
2026	440,436
2027	473,215
2028	480,227
Thereafter	1,093,285
Gross receivable	3,962,898
Less: Allowance	(1,436,981)
Net receivable	$ 2,525,917

MORTGAGES RECEIVABLE (Details N

MORTGAGES RECEIVABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Debt principal amount	$ 1,595,697	$ 1,997,909	$ 6,480,000
Mortgage Receivable [Member]
Short-Term Debt [Line Items]
Debt principal amount	$ 497,588	$ 254,683
Mortgages receivable, percent	11%	10%
Interest income	$ 62,824	$ 142,746
Interest receivable	$ 190,967	185,197
Mortgages Loan [Member]
Short-Term Debt [Line Items]
Interest rate	7.20%
Allowance for uncollectable mortgages	$ 1,436,981	$ 196,550
Mortgages Loan [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Loan term	8 years
Mortgages Loan [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Loan term	10 years

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Vineyard in process	$ 713,104	$ 516,096
Wine in process	622,167	797,862
Finished wine	37,636	40,735
Clothes and accessories	638,023	552,581
Other	207,686	82,423
Inventory gross	2,218,616	1,989,697
Less: Reserve for obsolescense	(186,736)	(100,735)
Total	$ 2,031,880	$ 1,888,962

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Deposits for invertory purchase	$ 161,531
Provision for obsolete inventory	$ 86,001	$ 115,563

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Buildings and improvements	$ 4,393,244	$ 3,926,884
Real estate development	599,886	541,116
Land	2,202,099	2,194,671
Furniture and fixtures	434,745	425,774
Vineyards	219,766	219,766
Machinery and equipment	770,758	737,433
Leasehold improvements	1,400,663	1,400,663
Computer hardware and software	353,004	312,459
Property and equipment, gross	10,374,165	9,758,766
Less: Accumulated depreciation and amortization	(2,567,795)	(2,137,509)
Property and equipment, net	$ 7,806,370	$ 7,621,257

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation and amortization	$ 451,925	$ 251,941
Property, Plant and Equipment [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation and amortization	430,285	247,129
Property, Plant and Equipment [Member] | Cost of Sales [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation and amortization	48,861	54,399
Property, Plant and Equipment [Member] | Operating Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation and amortization	$ 381,424	$ 192,730

SCHEDULE OF INTANGIBLE ASSETS F

SCHEDULE OF INTANGIBLE ASSETS FUTURE AMORTIZATION (Details)	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 21,639
2025	21,639
2026	4,972
2027	4,972
2028	4,972
Thereafter	39,953
Total	$ 98,147

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)				12 Months Ended
	Jun. 15, 2023	Aug. 14, 2022	Feb. 03, 2022	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Purchase of intangible assets				$ 50,000	$ 34,999
Common stock issued for purchase of intangible assets, Value					39,600
Amortization expense of intangible assets				$ 21,640	$ 4,812
Internet Domain Names [Member]
Finite-Lived Intangible Assets [Line Items]
Purchase of intangible assets			$ 34,999
Common stock issued for purchase of intangible assets, shares		736	861
Common stock issued for purchase of intangible assets, Value			$ 39,600
Intangible asset useful life			15 years
Music Video [Member]
Finite-Lived Intangible Assets [Line Items]
Purchase of intangible assets	$ 50,000
Intangible asset useful life	3 years

PREPAID FOREIGN TAXES (Details

PREPAID FOREIGN TAXES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Prepaid foreign taxes, net	$ 953,570	$ 916,823
Deferred tax assets, valuation allowance	24,378,064	24,781,605
Minimum Presumed Income Tax [Member]
Operating Loss Carryforwards [Line Items]
Deferred tax assets, valuation allowance	$ 223,014	$ 263,011

SCHEDULE OF ACCRUED EXPENSES (D

SCHEDULE OF ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued compensation and payroll taxes	$ 1,803,869	$ 1,123,070
Accrued taxes payable - Argentina	84,494	270,239
Accrued insurance expense	36,352	26,096
Accrued consulting fees	74,512
Accrued commissions	66,267	44,465
Accrued interest	130,280	78,368
Accrued cash true up obligation (see Note 14)	1,484,677
Other accrued expenses	39,347	122,579
Accrued expenses, current	3,719,798	1,664,817
Accrued payroll tax obligations, non-current	30,003	66,018
Other long term accruals	5,524
Total accrued expenses	$ 3,755,325	$ 1,730,835

ACCRUED EXPENSES (Details Narra

ACCRUED EXPENSES (Details Narrative) - USD ($)		12 Months Ended
	Nov. 27, 2020	Dec. 31, 2023	Dec. 31, 2022
Supplier Finance Program [Line Items]
Accrued payroll taxes, current		$ 1,803,869	$ 1,123,070
Interest expenses		3,488,113	1,694,457
ARGENTINA
Supplier Finance Program [Line Items]
Accrued payroll taxes, current		75,769	209,938
Interest expenses		$ 115,562	$ 90,141
Minimum [Member]
Supplier Finance Program [Line Items]
Employee tax obligations, term	60 months
Maximum [Member]
Supplier Finance Program [Line Items]
Employee tax obligations, term	120 months

SCHEDULE OF DEFERRED REVENUES (

SCHEDULE OF DEFERRED REVENUES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Total	$ 1,471,813	$ 1,373,906
Real Estate [Member]
Disaggregation of Revenue [Line Items]
Total	1,436,758	1,179,654
Real estate lot sales deposits from related party	250,000
Deferred revenue	1,721,813	1,373,906
Hotel [Member]
Disaggregation of Revenue [Line Items]
Total	32,657	44,252
Management Fee [Member]
Disaggregation of Revenue [Line Items]
Total		150,000
Other Deferred Revenue [Member]
Disaggregation of Revenue [Line Items]
Total	$ 2,398

DEFERRED REVENUE (Details Narra

DEFERRED REVENUE (Details Narrative) - Real Estate [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Deferred revenue	$ 662,063	$ 557,201
Revenue from sales	154,959
Related Party [Member]
Disaggregation of Revenue [Line Items]
Deferred revenue	$ 250,000

SCHEDULE OF LOT SALE OBLIGATION

SCHEDULE OF LOT SALE OBLIGATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortization of debt discount	$ 2,649,556	$ 1,172,461
Lot Sale Obligations [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance at January 1, 2023
Proceeds in connection with Lot Deposit Agreements	525,000
Cost of lots transferrable upon rescission of Lot Deposit Agreements	80,096
Amortization of debt discount
Balance at December 31, 2023	605,096
Debt Discount [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance at January 1, 2023
Proceeds in connection with Lot Deposit Agreements
Cost of lots transferrable upon rescission of Lot Deposit Agreements	(80,096)
Amortization of debt discount	16,027
Balance at December 31, 2023	(64,068)
Lot Sale Obligations Net of Discount [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance at January 1, 2023
Proceeds in connection with Lot Deposit Agreements	525,000
Cost of lots transferrable upon rescission of Lot Deposit Agreements
Amortization of debt discount	16,027
Balance at December 31, 2023	$ 541,027

LOT SALE OBLIGATIONS (Details N

LOT SALE OBLIGATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price	$ 50,000	$ 34,999
Interest expense	3,488,113	1,694,457
Amortization of debt discount	2,649,556	$ 1,172,461
Lot Sale Obligations [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from sale of real estate lots	525,000
Value of lots transferrable upon rescission of Lot Deposit Agreements	(80,096)
Interest expense	28,864
Interest accrued	$ 12,657
Stated interest rate	8.50%
Amortization of debt discount
Debt Discount [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from sale of real estate lots
Value of lots transferrable upon rescission of Lot Deposit Agreements	80,096
Amortization of debt discount	16,027
Lot Deposit Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price	$ 50,000
Interest rate to be paid on the lot sale obligation	8.50%
Lot Deposit Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase amount receivable	$ 25,000
Lot Deposit Agreements [Member] | Lot Sale Obligations [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from sale of real estate lots	525,000
Lot Deposit Agreements [Member] | Debt Discount [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Value of lots transferrable upon rescission of Lot Deposit Agreements	80,096
Related Party Purchaser [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price	$ 50,000
Interest rate on lot sale obligations	8.50%
Related Party Purchaser [Member] | Lot Sale Obligations [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from related party	$ 250,000

SCHEDULE OF LOANS PAYABLE (Deta

SCHEDULE OF LOANS PAYABLE (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total Loans Payable	$ 278,541	$ 256,321
Less: current portion	188,169	164,656
Loans Payable, non-current	90,372	91,665
Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
Total Loans Payable	93,541	93,541
2018 Loan [Member]
Short-Term Debt [Line Items]
Total Loans Payable		111,137
2022 Loan [Member]
Short-Term Debt [Line Items]
Total Loans Payable		51,643
2023 Notes [Member]
Short-Term Debt [Line Items]
Total Loans Payable	$ 185,000

SCHEDULE OF FUTURE MINIMUM PRIN

SCHEDULE OF FUTURE MINIMUM PRINCIPAL PAYMENTS OF LOANS PAYABLE (Details)	Dec. 31, 2023 USD ($)
Loans Payable
2024	$ 188,169
2025	2,195
2026	2,278
2027	2,365
2028	2,447
Thereafter	81,087
Total payment	$ 278,541

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative)								12 Months Ended
	Feb. 22, 2024 USD ($)	Jan. 09, 2023 USD ($)	Dec. 23, 2022 USD ($)	Dec. 23, 2022 ARS ($)	Oct. 03, 2022 USD ($)	May 22, 2020 USD ($)	Jan. 25, 2018 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Short-Term Debt [Line Items]
Principal payments of loans								$ 862,541
Interest expense								30,651	$ 10,642
Accrued interest								38,787	$ 9,437
2018 Loan [Member]
Short-Term Debt [Line Items]
Proceeds from loans payable							$ 525,000
Debt instrument, maturity date							Jan. 25, 2023
Debt instrument interest rate							6.75%
Principal payments of loans								111,137
Periodic payment on debt							$ 10,311
2022 Loan [Member]
Short-Term Debt [Line Items]
Proceeds from loans payable			$ 51,643	$ 9,000,000
Debt instrument interest rate			7%	7%
Principal payments of loans								9,226
2022 Loan [Member] | Gains from Foreign Currency Translation [Member]
Short-Term Debt [Line Items]
Principal payments of loans								$ 42,417
Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
Proceeds from loans payable						$ 94,000
Debt instrument interest rate						3.75%
Principal payments of loans					$ 459
Non-Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Proceeds from loans payable		$ 185,000
Debt instrument, maturity date		Jan. 09, 2024
Debt instrument interest rate		8%
Principal payments of loans	$ 100,000

SCHEDULE OF CONVERTIBLE NOTES (

SCHEDULE OF CONVERTIBLE NOTES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Balance at December 31, 2022	$ 1,997,909	$ 6,480,000
Debt Discount, beginning balance	(6,450)	(751,652)
Convertible debt net of discount, beginning balance	1,991,459	5,728,348
Notes issued	5,617,978	3,159,000
Debt Discount, Notes issued	(2,509,601)
Convertible debt net of discount, Notes issued	3,108,377	3,159,000
Note principal exchanged for warrants		(900)
Debt Discount, Note principal exchanged for warrants		(848,531)
Convertible debt net of discount, Note principal exchanged for warrants		(849,431)
Debt principal converted to common stock	(5,157,649)	(7,640,191)
Debt Discount, Debt principal converted to common stock
Convertible debt net of discount, Debt principal converted to common stock	(5,157,649)	(7,640,191)
Amortization of debt discount
Debt Discount, Amortization of debt discount	2,633,529	1,172,461
Convertible debt net of discount, Amortization of debt discount	2,633,529	1,172,461
Extinguishment loss
Debt Discount,Extinguishment loss		421,272
Convertible debt net of discount, Extinguishment loss		421,272
Warrant modification in connection with Letter Agreement
Debt Discount, Warrant modification in connection with Letter Agreement	(392,273)
Convertible debt, net of discount, Warrant modification in connection with Letter Agreement	(392,273)
Principal repayments	(862,541)
Debt Discount, Principal repayments
Convertible debt net of discount, Principal repayments	(862,541)
Balance at December 31, 2023	1,595,697	1,997,909
Debt Discount, ending balance	(274,795)	(6,450)
Convertible debt net of discount, ending balance	1,320,902	1,991,459
GGH Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2022	1,997,909	6,480,000
Notes issued
Note principal exchanged for warrants		(900)
Debt principal converted to common stock	(1,335,439)	(4,481,191)
Amortization of debt discount
Extinguishment loss
Warrant modification in connection with Letter Agreement
Principal repayments	(662,470)
Balance at December 31, 2023		1,997,909
Investor Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2022
Notes issued		1,727,500
Note principal exchanged for warrants
Debt principal converted to common stock		(1,727,500)
Amortization of debt discount
Extinguishment loss
Warrant modification in connection with Letter Agreement
Principal repayments
Balance at December 31, 2023
October Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2022
Notes issued		1,431,500
Note principal exchanged for warrants
Debt principal converted to common stock		(1,431,500)
Amortization of debt discount
Extinguishment loss
Warrant modification in connection with Letter Agreement
Principal repayments
Balance at December 31, 2023
2023 Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Balance at December 31, 2022
Notes issued	5,617,978
Note principal exchanged for warrants
Debt principal converted to common stock	(3,822,210)
Amortization of debt discount
Extinguishment loss
Warrant modification in connection with Letter Agreement
Principal repayments	(200,071)
Balance at December 31, 2023	$ 1,595,697

SUMMARY OF THE CHANGES IN THE F

SUMMARY OF THE CHANGES IN THE FAIR VALUE OF DERIVATIVE LIABILITIES (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
Balance at January 1, 2023
Fair value of derivative liability upon issuance of 2023 Notes
Add: change in fair value of derivative liability upon May 2023 Default Event	2,141,117
Add: fair value of derivative associated with convertible interest accrued during the period	364,614
Less: fair value of derivative associated with 2023 Note balances converted during the period	(1,767,591)
Balance at December 31, 2023	$ 738,140

CONVERTIBLE DEBT OBLIGATIONS (D

CONVERTIBLE DEBT OBLIGATIONS (Details Narrative) - USD ($)												1 Months Ended		2 Months Ended		12 Months Ended
	Feb. 21, 2023	Dec. 19, 2022	Oct. 22, 2022	May 13, 2022	May 12, 2022	May 11, 2022	Feb. 22, 2022	Feb. 07, 2022	Nov. 09, 2021	Nov. 09, 2021	Nov. 03, 2021	Feb. 21, 2023	Feb. 15, 2023	Aug. 30, 2022	Aug. 30, 2022	Dec. 31, 2023	Dec. 30, 2023	Dec. 31, 2022	Oct. 05, 2023	May 21, 2023	Feb. 20, 2023	Feb. 02, 2023	Nov. 30, 2022	Sep. 22, 2022	Sep. 05, 2022	Jul. 05, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Original principal amount																$ 1,595,697		$ 1,997,909									$ 6,480,000
Debt discount									$ 950,813	$ 950,813
Payments of financing costs																$ 321,802
Warrant purchase																32,775
Exercise price																$ 4.50
Inducement expense																		3,163,318
Loss on extinguishment of debt																(416,081)		(2,105,119)
Extinguishment of debt amount																7,831,248
Interest expense																30,651		10,642
Accrued interest																$ 130,280		$ 78,368
Common stock shares issued																4,807,938		365,340
Convertible debt																$ 1,320,902		$ 1,991,459									5,728,348
Additional amount																5,000,000		1,431,500
Allocable issuance costs																103,616
Warrant value modification																1,609,935
Derivative liabilities																738,140
Accrued cash true up obligation																1,484,677
Change in fair value of derivative liabilities																2,505,731
Interest expense																3,488,113		1,694,457
Loss on Extinguishment of Debt [Member]
Short-Term Debt [Line Items]
Redemption premium																13,077
Embedded Conversion Option [Member]
Short-Term Debt [Line Items]
Original principal amount																6,147,401
Debt instrument convertible conversion																$ 1,683,847
Fair value assumptions expected term																5 months 23 days
Fair value assumptions expected volatility rate																61%
Fair value assumptions expected dividend rate																0%
Minimum [Member]
Short-Term Debt [Line Items]
Exercise price																						$ 24
Maximum [Member]
Short-Term Debt [Line Items]
Exercise price																						$ 38.20
Exchange Agreement [Member]
Short-Term Debt [Line Items]
Periodic payment on debt							$ 1,080,000
Principal exchanged for warrants							$ 300														$ 662,470		$ 300	$ 300
Warrant purchase							6,250														15,000		4,381	9,092
Exercise price							$ 210														$ 1		$ 60	$ 38.20
Grant date value of warrants							$ 731,856														$ 134,779		$ 15,108	$ 102,167
Exchange Agreement [Member] | Three-Year Warrants [Member]
Short-Term Debt [Line Items]
Warrant purchase																							4,381
Exercise price																							$ 24
Letter Agreement [Member]
Short-Term Debt [Line Items]
Conversion price per share				$ 114		$ 162								$ 36	$ 36										$ 36	$ 114
Debt instrument, principal				$ 1,165,099		$ 357,498								$ 3,201,894
Debt instrument conversion shares				10,220		2,207			4,968					88,942
Inducement expense						$ 198,096								$ 2,965,222
Debt conversion shares issued				5,252
Letter Agreement [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price per share				$ 420
Letter Agreement [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Conversion price per share				$ 162
October Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Debt instrument converted amout		60,223
Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Original principal amount	$ 5,617,978											$ 5,617,978
Proceeds from issuance of debt	5,000,000
Payments of financing costs	$ 321,803
Warrant purchase	6,250											6,250
Exercise price	$ 210											$ 210
Grant date value of warrants	$ 63,502											$ 63,502
Warrant exercise price increase	$ 60
Warrant exercise price decrease												$ 10
Securities Purchase Agreement [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Warrant purchase	4,381											4,381
GGH Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Original principal amount											$ 6,480,000							1,997,909									6,480,000
Proceeds from issuance of debt											$ 6,000,000
Interest rate											7%
Conversion price per share											$ 420
Debt instrument discount current									$ 480,000	480,000
Payments of financing costs										$ 470,813
Periodic payment on debt								$ 720,000
Debt instrument, principal													$ 1,571,553
Debt instrument conversion shares													83,333
Debt intrument principal amount													$ 1,335,439
Interest expense													124,049
Debt premium													$ 112,065
Debt intrument redeemed value	$ 905,428											$ 905,428
Principal amount												662,470
Accrued interest	$ 118,909											118,909
Redemption premium												$ 124,049
Amortization of debt discount																2,633,531		1,172,461
GGH Convertible Notes Payable [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price per share													$ 14.50
GGH Convertible Notes Payable [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Conversion price per share													$ 24
GGH Convertible Notes Payable [Member] | Conversion Agreement [Member]
Short-Term Debt [Line Items]
Conversion price per share					$ 114
Debt discount					$ 421,272
Common stock outstanding percentage					4.90%
Loss on extinguishment of debt					$ 2,105,119
Amount of difference between the carrying amount and fair value of modified debt instrument					$ 1,683,847
GGH Convertible Notes Payable [Member] | Gaucho Group Holdings Inc [Member]
Short-Term Debt [Line Items]
Percentage of beneficial ownership											4.99%
Investor Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Original principal amount														$ 1,727,500	$ 1,727,500
Conversion price per share														$ 66	$ 66
Percentage of debt instrument conversion															20%
Investor Convertible Notes Payable [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Common stock shares issued														125,000	125,000
Investor Notes [Member]
Short-Term Debt [Line Items]
Conversion price per share														$ 38.20	$ 38.20
Exercise price														$ 38.20	$ 38.20
Debt instrument conversion shares															45,459
Debt intrument principal amount															$ 1,727,500
Debt instrument interest															$ 8,252
October Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Original principal amount
Interest rate			7%
Conversion price per share		$ 24	$ 24
Debt instrument, principal		$ 1,431,500
Percentage of debt instrument conversion		19.99%
Convertible debt			$ 1,500,000
Warrant exercise price increase			$ 60
Debt instrument interest amout converted		$ 13,817
October Convertible Notes Payable [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Conversion price per share			$ 25.20
October Convertible Notes Payable [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Number of shares converted		125,000
2023 Notes [Member]
Short-Term Debt [Line Items]
Conversion price per share	$ 2.70											$ 2.70
Debt discount	$ 2,509,601											$ 2,509,601
Debt instrument discount current	617,978											617,978
Payments of financing costs	218,187
Grant date value of warrants	1,609,935											1,609,935
Debt instrument, principal																$ 3,822,210
Debt conversion shares issued																2,297,005
Debt intrument redeemed value																$ 246,186
Accrued interest																14,004
Redemption premium																32,111	$ 13,077
Debt instrument interest																220,996
Allocable issuance costs	103,616
Warrant value modification	$ 63,502
Redemption premium percentage	115%
Minimum redemption value	$ 500,000											$ 500,000
Repayment of principal amount																200,071
Value of shares issued upon conversion																4,339,195
Derivative liabilities																1,767,591
Accrued cash true up obligation																$ 1,484,677
2023 Notes [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price per share																$ 0.48
2023 Notes [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Conversion price per share																$ 7.79
2023 Notes [Member] | Letter Agreement [Member] | Investor [Member]
Short-Term Debt [Line Items]
Conversion price per share																				$ 4.50
Debt discount																				$ 392,273
2023 Notes [Member] | Letter Agreement [Member] | Minimum [Member] | Investor [Member]
Short-Term Debt [Line Items]
Exercise price																				$ 13.40
2023 Notes [Member] | Letter Agreement [Member] | Maximum [Member] | Investor [Member]
Short-Term Debt [Line Items]
Exercise price																				$ 4.50
2023 Notes [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Conversion price per share	$ 13.40											$ 13.40
Warrant purchase	337,710											337,710
Exercise price	$ 13.40											$ 13.40
Additional amount	$ 5,000,000
2023 Notes [Member] | Gaucho Group Holdings Inc [Member]
Short-Term Debt [Line Items]
Percentage of beneficial ownership											4.99%
2023 Notes [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Conversion price per share																			$ 2.70
2023 Notes [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Conversion price per share																			$ 0.40
2023 Notes [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Interest rate	7%											7%
Conversion price per share	$ 13.40											$ 13.40
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Interest expense																$ 3,281,676		1,683,815
Debt instrument increase accrued interest																$ 648,145		$ 510,851

SCHEDULE OF LOSS BEFORE INCOME

SCHEDULE OF LOSS BEFORE INCOME TAX, DOMESTIC AND FOREIGN (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loss before income taxes	$ (16,198,010)	$ (21,825,298)
UNITED STATES
Loss before income taxes	(15,084,612)	(20,801,676)
International [Member]
Loss before income taxes	$ (1,113,398)	$ (1,023,622)

SCHEDULE OF COMPONENTS OF INCOM

SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal
Current
Deferred	1,457,695	(5,845,450)
State and local
Current
Deferred	(1,057,573)	1,643,976
Foreign
Current
Deferred	3,419	35,005
Income tax provision (benefit) before valuation allowance	403,541	(4,166,469)
Change in valuation allowance	(403,541)	4,166,469
Income tax provision (benefit)

SCHEDULE OF EFFECTIVE RECONCILI

SCHEDULE OF EFFECTIVE RECONCILIATION OF INCOME TAX PROVISION (BENEFIT) (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
U.S. federal statutory rate	(21.00%)	(21.00%)
State taxes, net of federal benefit	4.30%	(6.50%)
Permanent differences	9.80%	8.90%
Write-off of deferred tax assets	1.60%	2.80%
Prior period true up	5.30%	(7.40%)
Other	(0.20%)	4.10%
Change in valuation allowance	0.20%	19.10%
Income tax provision (benefit)	0%	0%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss	$ 23,207,533	$ 24,283,176
Stock based compensation	654,475	156,631
Argentine tax credits	31,777	35,196
Receivable allowances	484,279	306,698
Total deferred tax assets	24,378,064	24,781,701
Valuation allowance	(24,378,064)	(24,781,605)
Deferred tax assets, net of valuation allowance		96
Excess of book over tax basis of warrants		(96)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2012
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 50,519,000	$ 4,100,000
Expiration description	expire from 2023 to 2037
Investment ownership change	50%
Net operating loss annual limitation			$ 6,300,000
Deferred tax asset for NOL carryovers			2,810,000
NOLs annual limitation			$ 1,000,000
Operating loss carryforwards, limitations on use	The Company remains subject to the possibility that a greater than 50% ownership change could trigger additional annual limitations on the usage of NOLs
Valuation allowance (decreased) increased value	$ (403,541)	4,166,469
FLORIDA
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	15,816,000	$ 9,049,000
Expiration description		expire from 2041 – 2043
NEW YORK
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	53,689,000	$ 56,193,000
New York City [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	30,130,000	$ 32,597,000
New York and New York City [Member]
Operating Loss Carryforwards [Line Items]
Expiration description		expire from 2035 to 2038
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	86,744,000	$ 85,374,000
Domestic Tax Authority [Member] | No Expiration [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	36,225,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards		0
Write-offs [Member]
Operating Loss Carryforwards [Line Items]
Valuation allowance (decreased) increased value	$ (403,500)	$ 4,200,000

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 2,151,014	$ 1,643,716
Revenues from Foreign Operations	1,911,436	1,540,955
Depreciation and Amortization	403,064	251,941
Loss from Operations	(10,827,816)	(15,783,650)
Interest Income	(71,978)	(142,746)
Interest Expense	3,488,113	1,694,457
Net Loss	(16,198,010)	(21,825,298)
Capital Expenditures	615,398	1,928,010
Total Property and Equipment, net	7,806,370	7,621,257
Total Property and Equipment, net in Foreign Countries	6,651,946	6,234,856
Total Assets	16,560,325	18,692,985
Real Estate Development [Member]
Segment Reporting Information [Line Items]
Revenues	1,911,436	1,540,955
Revenues from Foreign Operations	1,911,436	1,540,955
Depreciation and Amortization	111,905	152,183
Loss from Operations	(1,712,798)	(1,516,746)
Interest Income	(71,978)	(142,746)
Interest Expense	166,276	99,366
Net Loss	(731,276)	(7,694,866)
Capital Expenditures	577,859	894,251
Total Property and Equipment, net	6,651,946	6,234,856
Total Property and Equipment, net in Foreign Countries	6,651,946	6,234,856
Total Assets	13,004,982	13,504,914
Fashion (e-commerce) [Member]
Segment Reporting Information [Line Items]
Revenues	239,578	102,760
Revenues from Foreign Operations
Depreciation and Amortization	222,379	58,279
Loss from Operations	(1,695,224)	(1,622,122)
Interest Income
Interest Expense
Net Loss	(1,695,224)	(1,622,122)
Capital Expenditures	5,173	974,544
Total Property and Equipment, net	1,154,424	1,369,205
Total Property and Equipment, net in Foreign Countries
Total Assets	3,110,117	3,522,415
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues
Revenues from Foreign Operations
Depreciation and Amortization	68,780	41,479
Loss from Operations	(7,419,794)	(12,644,782)
Interest Income
Interest Expense	3,321,837	1,595,091
Net Loss	(13,771,510)	(12,508,310)
Capital Expenditures	32,366	59,215
Total Property and Equipment, net		17,196
Total Property and Equipment, net in Foreign Countries
Total Assets	$ 445,226	$ 1,665,656

SEGMENT DATA (Details Narrative

SEGMENT DATA (Details Narrative)	12 Months Ended
	Dec. 31, 2023 Integer
Segment Reporting [Abstract]
Number of segments	3

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			12 Months Ended
	Sep. 27, 2023	Jan. 02, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Nov. 10, 2021	Jul. 16, 2021	Jun. 16, 2021
Related Party Transaction [Line Items]
Advance in amount			$ 187,144	$ 272,920
Related party transaction, amounts			579,661	742,943
Repayments of related party			704,288	825,000
Bad debt expense related to accounts receivable			2,307,182	0
Additional capital contribution			$ 1,000,000
Ownership percentage			50%
Capital contribution					$ 7,000,000
Capital contribution				7,000,000
Recorded income			$ 362,222	300,000
SLVH LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage								20%
GVI [Member]
Related Party Transaction [Line Items]
Recorded income	$ 137,222
LVH Holdings LLC [Member]
Related Party Transaction [Line Items]
Recorded income			225,000	300,000
Deferred revenue			0	150,000
General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Entitled to receive reimbursement expenses			705,994	742,943
Related Party [Member]
Related Party Transaction [Line Items]
Accounts receivable- related parties			0	1,115,816
Accounts receivable, allowance doubtful accounts			1,517,836	339,503
Related party credit losses		$ 111,582
Bad debt expense related to accounts receivable			$ 1,066,751	$ 0
LVH Holdings LLC [Member]
Related Party Transaction [Line Items]
Additional capital contribution						$ 3,500,000	$ 2,500,000
Equity interests			56.6
Capital units received			396	396		198	141.4
Ownership percentage			11.90%	11.90%
Carrying amout of Investment			$ 0	$ 0

BENEFIT CONTRIBUTION PLAN (Deta

BENEFIT CONTRIBUTION PLAN (Details Narrative) - USD ($)			12 Months Ended
	Jan. 23, 2023	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Defined contribution plan cost recognized			$ 17,268	$ 32,614
Shares issued for benefit contribution plan	2,416	104
Shares issued, price per share	$ 13.50	$ 267.51
Shares issued value for benefit contribution plan	$ 32,617	$ 27,821	$ 32,617	$ 27,821

SUMMARY OF WARRANTS ACTIVITY (D

SUMMARY OF WARRANTS ACTIVITY (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants Outstanding, Ending Balance	396,244
Number of Shares, Warrants Exercisable Ending	396,244
Weighted Average Remaining Life in Years Ending	2 years
Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants Outstanding, Beginning Balance	129,913
Weighted Average Exercise Price, Outstanding Beginning Balance | $ / shares	$ 57.70
Number of Warrants, Issued	385,485
Weighted Average Exercise Price, Issued | $ / shares	$ 12.72
Number of Warrants, Exercised	(13,473)
Weighted Average Exercise Price, Exercised | $ / shares	$ 33.58
Number of Warrants, Expired	(105,681)
Weighted Average Exercise Price, Expired | $ / shares	$ 50.62
Number of Warrants, Cancelled
Weighted Average Exercise Price, Cancelled | $ / shares
Number of Warrants, Repriced	(348,341)	[1]
Weighted Average Exercise Price, Repriced | $ / shares	$ 17.51	[1]
Number of Warrants, Repriced	348,341	[1]
Weighted Average Exercise Price, Repriced | $ / shares	$ 4.67	[1]
Number of Warrants Outstanding, Ending Balance	396,244
Weighted Average Exercise Price, Outstanding Ending Balance | $ / shares	$ 5.35
Weighted Average Remaining Life in Years Outstanding Ending	2 years
Intrinsic Value Outstanding Ending | $
Number of Shares, Warrants Exercisable Ending	396,244
Weighted Average Exercise Price Per Share Exercisable Ending | $ / shares	$ 5.35
Weighted Average Remaining Life in Years Ending	2 years
Intrinsic Value Outstanding Ending | $
[1]On February 21, 2023 in connection with the SPA, the exercise price of certain warrants for the purchase of 6,250 210.00 4,381 60.00 10.00 337,710 13.40 4.50

SUMMARY OF WARRANTS ACTIVITY (P

SUMMARY OF WARRANTS ACTIVITY (Parenthetical) (Details) - $ / shares	Dec. 31, 2023	Aug. 11, 2023	Feb. 21, 2023	Feb. 02, 2023
Class of Warrant or Right [Line Items]
Number of shares exercisable	32,775
Warrant exercise price	$ 4.50
Number of shares exercisable	2,636
Maximum [Member]
Class of Warrant or Right [Line Items]
Warrant exercise price				$ 38.20
Minimum [Member]
Class of Warrant or Right [Line Items]
Warrant exercise price				$ 24
2023 Notes [Member]
Class of Warrant or Right [Line Items]
Number of shares exercisable		337,710
2023 Notes [Member] | Maximum [Member]
Class of Warrant or Right [Line Items]
Warrant exercise price		$ 13.40
2023 Notes [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Warrant exercise price		$ 4.50
Securities Purchase Agreement [Member]
Class of Warrant or Right [Line Items]
Number of shares exercisable			6,250
Warrant exercise price			$ 210
Securities Purchase Agreement [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Number of shares exercisable			4,381
Securities Purchase Agreement [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Warrant exercise price			$ 10
Securities Purchase Agreement [Member] | Warrant One [Member]
Class of Warrant or Right [Line Items]
Number of shares exercisable			6,250
Warrant exercise price			$ 210
Securities Purchase Agreement [Member] | Warrant Two [Member]
Class of Warrant or Right [Line Items]
Number of shares exercisable			4,381
Warrant exercise price			$ 60

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING AND EXERCISABLE (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 4.50
Warrants Outstanding, Number of Warrants	396,244
Warrants Exercisable, Weighted Average Remaining Life in Years	2 years
Warrants Exercisable, Number of Warrants	396,244
Exercise Price Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 4.50
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	355,710
Warrants Exercisable, Weighted Average Remaining Life in Years	2 years 1 month 6 days
Warrants Exercisable, Number of Warrants	355,710
Exercise Price Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 10
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	40,406
Warrants Exercisable, Weighted Average Remaining Life in Years	1 year 1 month 6 days
Warrants Exercisable, Number of Warrants	40,406
Exercise Price Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Warrants outstanding, exercise price | $ / shares	$ 900
Warrants Outstanding Exercisable, Description	Common Stock
Warrants Outstanding, Number of Warrants	128
Warrants Exercisable, Weighted Average Remaining Life in Years	2 years 1 month 6 days
Warrants Exercisable, Number of Warrants	128

SCHEDULE OF RESTRICTED STOCK UN

SCHEDULE OF RESTRICTED STOCK UNITS AND WEIGHTED AVERAGE GRANT DATE FAIR VALUES (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares			12 Months Ended
	Oct. 23, 2023	Jan. 23, 2023	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted stock units, beginning balance			51,150
Weight average grant date value, beginning balance			$ 11.60
Number of restricted stock units, granted	50,000	1,002	51,002
Weight average grant date value, granted			$ 0.26
Number of restricted stock units, vested			(25,892)
Weight average grant date value, vested			$ 11.62
Number of restricted stock units, Forfeited			(133)
Weight average grant date value, Forfeited			$ 11.60
Number of restricted stock units, ending balance			76,127
Weight average grant date value, ending balance			$ 3.99

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Number of options, outstanding, beginning balance	4,084
Weighted average exercise price, outstanding beginning balance	$ 853.35
Number of options, granted
Weighted average exercise price, granted
Number of options, exercised
Weighted average exercise price, exercised
Number of options, expired	(1,271)
Weighted average exercise price, expired	$ 1,098.90
Number of options, forfeited	(9)
Weighted average exercise price, forfeited	$ 970.80
Number of options, outstanding, ending balance	2,804	4,084
Weighted average exercise price, outstanding ending balance	$ 741.67	$ 853.35
Weighted average remaining life in years, exercisable	9 months 18 days
Intrinsic value, outstanding ending balance
Number of options, exercisable ending	2,636
Weighted average exercise price, exercisable ending	$ 733.78
Intrinsic value, exercisable ending

SCHEDULE OF STOCK OPTION OUTSTA

SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding , outstanding number of options	2,804
Options exercisable, weighted exercise average remaining life in years	9 months 18 days
Options exercisable, exercisable number of options	2,636
Exercise Price Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, weighted exercise average price | $ / shares	$ 46.20
Options outstanding , outstanding number of options	55
Options exercisable, weighted exercise average remaining life in years	1 month 6 days
Options exercisable, exercisable number of options	55
Exercise Price Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, weighted exercise average price | $ / shares	$ 70.80
Options outstanding , outstanding number of options	28
Options exercisable, weighted exercise average remaining life in years	2 years
Options exercisable, exercisable number of options	21
Exercise Price Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, weighted exercise average price | $ / shares	$ 72
Options outstanding , outstanding number of options	84
Options exercisable, weighted exercise average remaining life in years	1 year 9 months 18 days
Options exercisable, exercisable number of options	64
Exercise Price Range Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, weighted exercise average price | $ / shares	$ 72.60
Options outstanding , outstanding number of options	56
Options exercisable, weighted exercise average remaining life in years	1 year 8 months 12 days
Options exercisable, exercisable number of options	46
Exercise Price Range Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, weighted exercise average price | $ / shares	$ 693.60
Options outstanding , outstanding number of options	1,887
Options exercisable, weighted exercise average remaining life in years	1 month 6 days
Options exercisable, exercisable number of options	1,887
Exercise Price Range Six [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding, weighted exercise average price | $ / shares	$ 1,089.60
Options outstanding , outstanding number of options	694
Options exercisable, weighted exercise average remaining life in years	1 year 8 months 12 days
Options exercisable, exercisable number of options	563

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)																					1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended
	Feb. 07, 2024	Jan. 01, 2024	Nov. 27, 2023	Oct. 23, 2023	Sep. 25, 2023	Jul. 17, 2023	Apr. 11, 2023	Feb. 02, 2023	Jan. 23, 2023	Dec. 31, 2022	Nov. 04, 2022	Aug. 30, 2022	Aug. 14, 2022	Jun. 22, 2022	Jun. 22, 2022	Jun. 07, 2022	Mar. 28, 2022	Feb. 03, 2022	Feb. 03, 2022	May 06, 2021	Dec. 31, 2023	Feb. 28, 2024	Apr. 11, 2024	Dec. 31, 2023		Dec. 31, 2022	Dec. 31, 2018	Apr. 19, 2024	Jan. 22, 2024	Sep. 16, 2022	Sep. 15, 2022	Mar. 31, 2022	Oct. 05, 2018	Jul. 27, 2018
Common stock, shares authorized										150,000,000											150,000,000			150,000,000		150,000,000
Common stock, par or stated value per share										$ 0.01											$ 0.01			$ 0.01		$ 0.01
Reverse stock split, description					the Company effected another reverse stock split wherein each 10 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock						the Company effected a reverse stock split wherein each 12 shares of common stock outstanding immediately prior to the effective date was combined and converted into one share of common stock
Reverse stock split, description					the Company effected a reverse stock split in the ratio of 1 share of common stock for 10 previously issued shares of common stock, pursuant to the Amended and Restated Certificate of Incorporation.
Common stock, shares issued										365,340											4,807,938			4,807,938		365,340
Common stock, shares outstanding										365,312											4,807,909			4,807,909		365,312
Preferred stock, shares authorized										902,670											902,670			902,670		902,670				902,670	11,000,000
Preferred stock, shares issued										0											0			0		0
Preferred stock, shares outstanding										0											0			0		0
Number of option shares														5,502,500
Number of vested shares														183,942	183,942
Number of restricted shares															26,278
Number of shares granted
Number of option outstanding shares										4,084											2,804			2,804		4,084
Number of shares sold																		125
Payment to purchase of domain name																								$ 50,000		$ 34,999
Shares issued, price per share									$ 13.50																							$ 267.51
Shares issued for purchase of domain name, value																										39,600
Common stock shares issued for acquisition, value																										2,194,653
Purchase of common stock																								9
Stock issued during cashless warrant exercise								5,131
Warrant exercised								13,473
Exercise price																					$ 4.50			$ 4.50
Sale of equity																					149,100			149,100
Warrants issued to purchase shares																					32,775			32,775
Proceeds on issuance of stock and warrants																								$ 996,000
Warrants term																					2 years			2 years
Proceeds from Issuance of Common Stock																								$ 2,013,066		$ 555,811
Capital units, value																					$ 1,000,000			1,000,000
Sale of stock																										5,005
Agent fees																										$ 44,465
Issuance of common shares																								852,088	[1]	10,086
Proceeds from sale of common shares																								927,060		555,811
Placemnet agent fees																								74,972		44,465
Gain on foreign currency translation adjustments																								(262,137)		764,877
Restricted stock units expected to vest									306
Restricted stock based compensation expense																								307,148		579,630
Options stock based compensation expense																								113,487		269,965
Gaucho Group, Inc [Member]
Options stock based compensation expense																								0		10,354
Gaucho Group, Inc [Member]
Options stock based compensation expense																								$ 113,487		$ 269,965
Private Placement [Member]
Number of shares sold																					1,686,690
Proceeds from Issuance of Common Stock			$ 4,000,000																		$ 1,017,066
Price per share			$ 0.60
Restricted Stock Units (RSUs) [Member]
Number of restricted stock units, granted				50,000					1,002															51,002
Number of restricted stock units, vested									389
Restricted stock units expected to vest				12,500
Board of Director [Member]
Common stock shares issued as compensation to members						27,027										5,421
Common stock shares issued as compensation to members, value						$ 150,000										$ 525,000
Gaucho Group, Inc [Member]
Noncontrolling Interest, Ownership Percentage																	21%
Restricted stock units														2,628
Restricted stock units, value														$ 197,081
Purchase of common stock														5,502,500
Gaucho Group, Inc [Member] | Restricted Stock [Member]
Common stock issued upon exchange of subsidiary stock options, shares														18,394
Value of restricted shares vested														$ 1,379,568
Common Stock [Member]
Number of shares sold																								150,684	[1]	1,000
Shares issued for purchase of domain name, value																										$ 9
Shares issued for purchase of domain name																										861
Common stock shares issued for acquisition																										10,695
Common stock shares issued for acquisition, value																										$ 107
Common stock shares issued to purchase of minority interest																										8,690
Common stock issued upon exchange of subsidiary stock options, shares																										18,394
Restricted stock units																								7,482		30,000
Stock issued during cashless warrant exercise																								5,131
Stock issued during period, shares																								1,835,790
Issuance of common shares																								$ 1,508	[1]	$ 10
Common Stock [Member] | Private Placement [Member]
Price per share							$ 0.60
Sale of stock							47,637
Common Stock [Member] | Gaucho Group, Inc [Member]
Common stock shares issued to purchase of minority interest																	8,690
Common stock issued to purchase of minority interest																	$ 2,419,268
Noncontrolling Interest, Ownership Percentage																	21%
Internet Domain Names [Member]
Payment to purchase of domain name																		$ 34,999
Shares issued, price per share													$ 43.20
Shares issued for purchase of domain name, value																		$ 39,600
Shares issued for purchase of domain name													736					861
Hollywood Burger Holdings Inc [Member] | Common Stock [Member]
Equity Method Investment, Ownership Percentage																		100%	100%
Common stock shares issued for acquisition																			10,695
Common stock shares issued for acquisition, value																			$ 2,194,653
Minimum [Member]
Exercise price								$ 24
Minimum [Member] | Internet Domain Names [Member]
Shares issued, price per share													$ 316.80
Maximum [Member]
Exercise price								$ 38.20
Subsequent Event [Member]
Common stock, par or stated value per share																												$ 0.01
Restricted stock units	18,410
Price per share																													$ 0.4224
Subsequent Event [Member] | Private Placement [Member]
Sale of stock																							3,054,891
Subsequent Event [Member] | Common Stock [Member] | Private Placement [Member]
Proceeds from Issuance of Common Stock																						$ 1,832,934
Price per share																						$ 0.60
Sale of stock																						3,054,891
2018 Equity Incentive Plan [Member]
Number of shares available for grant												84,803																						10,000
Increased percentage of common stock shares outstanding																																		2.50%
Percentage of common stock outstanding												25%
Common stock available for issuance																					16,453			16,453
Award term																											10 years
Common stock exercisable price percentage																											110%
2018 Equity Incentive Plan [Member] | Minimum [Member] | Gaucho Group Holdings Inc [Member]
Equity Method Investment, Ownership Percentage																											10%
2018 Equity Incentive Plan [Member] | Subsequent Event [Member]
Increased percentage of common stock shares outstanding		2.50%
Additional common stock available for issuance		234,193
2018 Gaucho Plan [Member]
Number of shares granted																								0		0
Number of option outstanding shares																					0			0
Remaining interest percentage																					21%			21%
2018 Gaucho Plan [Member] | Maximum [Member]
Number of shares available for grant																																	8,000,000
Stock Incentive Plan [Member]
Unrecognized stock-based compensation expense										$ 169,595											$ 56,108			$ 56,108		$ 169,595
Unrecognized expense, recognition period																								9 months 18 days
2022 Reverse Stock Split [Member]
Reverse stock split, description											the Company effected a reverse stock split in the ratio of 1 share of common stock for 12 previously issued shares of common stock and filed an amended and restated certificate of incorporation (the “2022 Reverse Stock Split”). There were 738 fractional shares issued as a result of the 2022 Reverse Stock Split, which were rounded up to the nearest whole number.
Purchase Agreement [Member] | Tumim Stone Capital [Member]
Stock issued during period, shares																				1,003
Capital issuance fair value																				$ 500,000
Agreement description																				The Purchase Agreement limits the sale of shares of the Company’s common stock to the Underwriter, such that no shares can be sold to the Underwriter under the Purchase Agreement if it would result in the Underwriter beneficially owning more than 4.99% of the then then total outstanding shares of the Company’s common stock.
Common stock discount rate																				5%
Cash placement fee percentage																				8%
Placement fee percentage																										8%
Purchase Agreement [Member] | VWAP Tumim Stone Capital [Member]
Common stock discount rate																				7%
Purchase Agreement [Member] | Maximum [Member] | Tumim Stone Capital [Member]
Capital units, value																				$ 50,000,000
New ELOC Agreement [Member]
Sale of stock																								150,684
Placement fee percentage																								800%
Issuance of common shares																								$ 4,430,897
Out-of-pocket expenses																								35,000
Proceeds from sale of common shares																								927,060
Placemnet agent fees																								$ 74,972
New ELOC Agreement [Member] | Underwriter [Member]
Sale of stock										1,000
Proceeds from sale of common shares										$ 10,086
[1]Includes gross proceeds of $ 927,060 74,972

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Ms Maria Echevarria [Member] - Employment Agreement [Member]	12 Months Ended
	Dec. 31, 2023 USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Compensation paid year one	$ 230,000
Compensation paid year two	250,000
Compensation paid year three	$ 275,000

SCHEDULE OF SUPPLEMENTAL CASH F

SCHEDULE OF SUPPLEMENTAL CASH FLOWS INFORMATION RELATED TO LEASES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating cash flows from operating leases	$ 202,775	$ 175,316
Operating leases
Remaining lease term	4 years 3 months 18 days	5 years 3 months 18 days
Discount rate	0%	0%

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Leases
2024	$ 336,102
2025	357,881
2026	368,617
2027	365,004
2028	120,464
Total future minimum lease payments	1,548,068
Less: imputed interest	(219,660)
Net future minimum lease payments	1,328,408
Less: operating lease liabilities, current portion	250,711	$ 202,775
Operating lease liabilities, non-current portion	$ 1,077,697	$ 1,328,408

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)		12 Months Ended
	Apr. 08, 2021	Dec. 31, 2023	Dec. 31, 2022
Leases
Lease term of contract	7 years
Lease term	May 01, 2028
Lease remaining term		4 years 3 months 18 days
Lease description	Lease payments begin at $26,758 per month and escalate 3% every year over the duration of the lease. The Company was granted rent abatements of 15% for the first year of the lease term, and 10% for the second and third year of the lease term.
Security deposit	$ 56,130
Operating Lease, Expense			$ 331,862
Operating lease income		$ 40,324	$ 36,005

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

1 Months Ended

2 Months Ended

3 Months Ended

12 Months Ended

Apr. 19, 2024

Feb. 07, 2024

Feb. 05, 2024

Jan. 22, 2024

Nov. 27, 2023

Apr. 11, 2023

Jan. 23, 2023

Mar. 31, 2022

Dec. 31, 2023

Feb. 28, 2024

Apr. 11, 2024

Dec. 31, 2023

Dec. 31, 2022

Mar. 06, 2024

Feb. 21, 2024

Subsequent Event [Line Items]

Number of shares sold

5,005

Proceeds from issuance of common stock

$ 2,013,066

$ 555,811

Stock issued in benefit contribution plan

2,416

104

Common stock, par value

$ 0.01

$ 0.01

$ 0.01

Common Stock [Member]

Subsequent Event [Line Items]

Restricted stock units

7,482

30,000

Stock issued in benefit contribution plan

2,416

104

Private Placement [Member]

Subsequent Event [Line Items]

Share issued price per share

$ 0.60

Proceeds from issuance of common stock

$ 4,000,000

$ 1,017,066

Private Placement [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Number of shares sold

47,637

Share issued price per share

$ 0.60

Subsequent Event [Member]

Subsequent Event [Line Items]

Share issued price per share

$ 0.4224

Restricted stock units

18,410

Beneficial ownership description

the Investor in the 2023 Note elected to increase the cap on its beneficial ownership of the Company from 4.99% to 9.99% effective on the sixty-first day after such notice was delivered to the Company, pursuant to the terms of the 2023 Note.

Stock issued in benefit contribution plan

34,963

Common stock, par value

$ 0.01

Stock split ratio

1-for-10

Subsequent Event [Member] | 2023 Notes [Member]

Subsequent Event [Line Items]

Redemption payment

$ 3,450,711

$ 3,460,510

$ 3,437,646

Subsequent Event [Member] | Private Placement [Member]

Subsequent Event [Line Items]

Number of shares sold

3,054,891

Subsequent Event [Member] | Private Placement [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Number of shares sold

3,054,891

Share issued price per share

$ 0.60

Proceeds from issuance of common stock

$ 1,832,934