For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on the conflict in the application of the rule relating to the taxpayer "CXZ" is hereby published.

The Report states that there is a conflict in the application of the tax regulations in the event of the simultaneous creation of two companies by the same partners, with the aim of one of them renting the premises where the activity is carried out and assuming the necessary works for its conditioning together with other costs and transferring them to the other company, also providing other services, so that the latter can carry out the language teaching activity.