Conflict No. 10. Exempt activities. Artificial filing of a company for the deduction of VAT paid

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Taxation and in accordance with the provisions of article 194.6 of the General Regulation of actions and procedures for tax management and inspection and development of the common rules of tax application procedures, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on conflict in the application of the rule regarding the taxpayer “Z REAL ESTATE”.

The Report declares that there is a conflict in the application of the tax regulation in the event of the artificial creation and interposition of an entity, Z INMOBILIARIA, which carries out the construction of an educational complex and the acquisition of the necessary furniture, to lease it in conditions outside the market to another related entity without the right to deduct Supported VAT, Z EDUCACIÓN, for its exploitation as a school in application of a special educational method.



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