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V0351-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Tobacconist licence must be valued at market value on the date of death

A taxpayer has enquired about the valuation of a tobacconist licence received through inheritance. The DGT has ruled that the real value is the market value of the licence at the time of death.

In 6 key points

Lifecycle

2021-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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