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 Regulations on actions and procedures for tax management and inspection and development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Committee on the conflict in the application of the rule relating to the taxpayer "SM Y ML, SL" is hereby published.

The Report states that there is a conflict in the application of the tax regulations in a case of artificial interposition of an entity, FFTT,SA, in order to rent two adjacent and furnished homes together with their annexes, so that it is this last entity who, in turn, transfers their use to a private individual linked to the taxpayer.