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 tax rule relating to the taxpayer "SOC 1" is hereby published.

The taxpayer carries out a capital reduction with the return of contributions in kind to its sole shareholder, which allows it to realize latent losses that offset capital gains obtained in the same year from the transfer of other assets to third parties.