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 "COMMUNITY OF PROPERTY" is hereby published.

The report states that there is a conflict in the application of the tax regulations in a case of interposition of a community of property as lessor of some premises, in a supervening manner at a time close to the completion of the renovation work on the same. The premises are rented for a lower value than the market value to Mr. MM, one of the two community members of said Community, who carries out a professional activity exempt from VAT that does not generate the right to deduction. After analyzing the concurrent circumstances, it is concluded that the operation does not result in any relevant economic effect other than tax savings, that is, the full deduction of the VAT contributions incurred for the renovation and conditioning of the premises exclusively used for the D-exempt activity. .MM.