In accordance with 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 the actions and procedures of tax management and inspection and the development of the common rules for the 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 conflicts in the application of the regulation regarding the taxpayer “SM Y ML, SL” is published.The report declares that there is a conflict in the application of tax regulations in a case of artificial interposition of an entity, FFTT, SA, for the purpose of leasing two contiguous furnished dwellings, along with their annexes, so that the latter entity, in turn, can grant their use to an individual related to the taxpayer.
Source: audiconsultores-etlglobal.com
