The reported transactions consist, firstly, of the separation of two partners (MMDD and PPAA) from the entity DSM SLU by transferring their shares to the company, agreeing to deferred payment. Secondly, a sale of real estate by the company DSM SLU to a family-owned intermediary company (FRP SL) is agreed, of which the transferors of the shares and their children are the owners, with payment also being determined in a deferred manner and DSM SLU being subject to the special cash-basis regime.

The Report states that there is a conflict in the application of the tax regulations in the operation described, since, on the seller's side, it is a real estate sale transaction agreed in cash in which the deferral by postponement under the special regime of the cash criterion is improperly applied.