Independent Registered Public Accounting Firm’s Consent
We consent to the inclusion in this Registration Statement of Gaucho Group Holdings, Inc. on Amendment No. 9 to Form S-1 (File No. 333-233586) of our report dated March 30, 2020, which includes an explanatory paragraph as to the Company’s ability to continue as a going concern, with respect to our audits of the consolidated financial statements of Gaucho Group Holdings, Inc. as of December 31, 2019 and 2018 and for each of the two years in the period ended December 31, 2019, which report appears in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our Firm under the heading “Experts” in such Prospectus.
Our report on the consolidated financial statements refers to a change in the Company’s method of accounting for leases in 2019 due to the adoption of ASU No. 2016-02, Leases (Topic 842), as amended, effective January 1, 2019, using the modified retrospective approach.
|/s/ Marcum LLP|
|New York, NY|
|February 9, 2021|