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 "COMPANY C" is hereby published.

The Report states that there is a conflict in the application of the tax rule in a case of artificial inclusion of a purchase option in a rental contract for a home by the developer of the same, "COMPANY C", to its partner, with the sole purpose of allowing the deduction of the fees borne by the company in the construction, conditioning and maintenance of the home, intended for the personal enjoyment of the partner and his family. The inclusion of the purchase option in the lease agreement determines that it becomes subject to tax and not exempt and, therefore, enables the deduction of the installments incurred in the acquisition of goods and services destined for the indicated dwelling.