{
  "schema_version": "1.0",
  "control_date": "2026-08-28",
  "evidence_id": "EVID-AEAT-PINK-VA-20220406-001",
  "title": {
    "es": "Diligencia de constancia de hechos de Vigilancia Aduanera sobre Sun Park",
    "en": "Customs Surveillance record-of-facts diligence concerning Sun Park"
  },
  "source": {
    "face_date": "2022-04-06",
    "underlying_visit_date": "2022-03-22",
    "issuing_office_literal": "Agencia Tributaria - Administracion de Aduanas de Lanzarote",
    "page_count": 5,
    "native_sha256": "b6ffc7cf29928a41bac7a466d16e513cc5e2f1c8d8db5069ae86ba64e117bb16",
    "native_public": false,
    "public_pdf_sha256": "1698a0800c477b526c3b1f1f5ca8ab55fc07a1248a0cc112fe2d42f175dbf2c9",
    "received_copy_status": "OFFICIAL_RECORD_COPY_ON_ITS_FACE__ORIGIN_CERTIFICATION_NOT_INDEPENDENTLY_REPRODUCED",
    "editorial_annotations_removed": {
      "highlight_annotations": 27,
      "popup_objects": 27,
      "reason": "Later editorial highlighting must not be presented as part of the 6 April 2022 AEAT issue."
    }
  },
  "canonical_objects": [
    {
      "caepr_id": "PD-SP-O-0004",
      "label": "Pink Canary Services, S.L.U.",
      "source_literal": "Monterecco Sun Park S.L.",
      "relationship": "former legal name referenced in the recited tourism history"
    },
    {
      "caepr_id": "PD-SP-O-0002",
      "label": "Luchy Playa Blanca, S.L.U.",
      "source_literal": "Luchy Playa Blanca SLU",
      "relationship": "company identified on page 2 as owner of common areas and 159 apartments according to Laura Acosta Matos"
    },
    {
      "caepr_id": "PD-SP-P-0001",
      "label": "Gil Marer",
      "relationship": "natural person whom the source incorrectly describes on page 1 as a company name"
    },
    {
      "caepr_id": "PD-SP-P-0012",
      "label": "Laura Patricia Acosta Matos",
      "source_literal": "Laura Acosta Matos",
      "relationship": "expressly named source on page 2; the full canonical forename is collateral identity control, not source wording"
    },
    {
      "caepr_id": "PD-SP-R-0001",
      "label": "Concurso 36/2012",
      "relationship": "insolvency proceeding referred to without number in the diligence"
    },
    {
      "caepr_id": "PD-SP-R-0009",
      "label": "AEAT / Pink Canary Services proceeding",
      "relationship": "later judicial-review context in which provenance and operator attribution are material"
    }
  ],
  "events": [
    {
      "date": "2020-07-29",
      "event": "Pink entered the inspection plan.",
      "status": "ESTABLISHED_FROM_SEPARATE_AEAT_RECORD",
      "relevance": "Predates the located Acosta-channel diligence."
    },
    {
      "date": "2020-11-30/2020-12-02",
      "event": "Inspection commenced.",
      "status": "ESTABLISHED_FROM_SEPARATE_AEAT_RECORD",
      "relevance": "The 2022 diligence could not have initiated the inspection."
    },
    {
      "date": "2022-03-04/2022-03-15",
      "event": "Supplementary action ordered/notified.",
      "status": "ESTABLISHED_FROM_SEPARATE_AEAT_RECORD",
      "relevance": "Predates the 22 March visit and 6 April diligence."
    },
    {
      "date": "2022-03-22",
      "event": "Vigilancia Aduanera visit to Sun Park; works and public closure recorded; photographs taken.",
      "status": "DIRECT_OFFICIAL_OBSERVATION_RECORDED"
    },
    {
      "date": "2022-04-06",
      "event": "Diligence drawn up in Arrecife.",
      "status": "OFFICIAL_RECORD_COPY"
    }
  ],
  "propositions": [
    {
      "id": "VA-001",
      "proposition": "The complex was undergoing works and closed to the public on 22 March 2022.",
      "source_actor": "Vigilancia Aduanera officers",
      "classification": "DIRECT_DOCUMENTED_OBSERVATION",
      "limit": "Does not prove the 2017-2018 operating position."
    },
    {
      "id": "VA-002",
      "proposition": "An Acosta Matos business-channel contact said that 159 apartments had recently been judicially awarded after a 2017 credit purchase.",
      "source_actor": "unnamed male corporate interlocutor",
      "classification": "RECORDED_THIRD_PARTY_STATEMENT",
      "limit": "No deed, property schedule or interlocutor identity is annexed."
    },
    {
      "id": "VA-003",
      "proposition": "The same channel asserted 2017-2018 Booking advertising, tourist complaints, threats and denied access.",
      "source_actor": "unnamed male corporate interlocutor",
      "classification": "RECORDED_ALLEGATION",
      "limit": "No Booking record, police complaint, witness statement or adjudication is annexed."
    },
    {
      "id": "VA-004",
      "proposition": "The diligence recites a Cabildo tourism history from 1991 through a 2014 change to the Owners' Community.",
      "source_actor": "diligence recital of an unappended Cabildo certificate",
      "classification": "RECORDED_OFFICIAL_HISTORY_REQUIRING_UNDERLYING_CERTIFICATE",
      "limit": "Registration is not by itself proof of actual income receipt or comprehensive operation."
    },
    {
      "id": "VA-005",
      "proposition": "Laura Acosta Matos asserted that the 2014 change lacked consent and that Gil Marer continued operating the complex until at least 2018.",
      "source_actor": "Laura Acosta Matos",
      "classification": "NAMED_RECORDED_STATEMENT",
      "limit": "Accuracy, legal capacity, entity attribution, period, revenue and independent corroboration remain open."
    },
    {
      "id": "VA-006",
      "proposition": "The source literal refers to a company called GIL MARER.",
      "source_actor": "unnamed male corporate interlocutor as recorded",
      "classification": "DEMONSTRABLE_ENTITY_PERSON_CONFLATION",
      "limit": "Gil Marer is a natural person; Luchy Playa Blanca, S.L.U. is separately named as the company owning the 159 units."
    }
  ],
  "procedural_use": {
    "permitted": [
      "prove that the identified observations and statements were recorded",
      "test source identity, provenance, independent verification and later AEAT reliance",
      "test entity/function/unit/period/revenue attribution in the Pink dispute",
      "identify the underlying Cabildo certificate, police records, Booking data, title schedules and financial records for production"
    ],
    "not_permitted_without_further_evidence": [
      "state that the unnamed male was Jose Daniel Acosta Matos",
      "state that every recorded allegation was true or knowingly false",
      "state that the diligence initiated the 2020 inspection or the March 2022 supplementary action",
      "state that Pink was or was not the comprehensive taxable operator solely from this diligence",
      "state criminal intent, retaliation, institutional capture or causal tax effect as established"
    ]
  },
  "public_routes": {
    "es": "/es/evidencia/diligencia-aeat-vigilancia-aduanera-sun-park-6abril2022/",
    "en": "/en/evidence/aeat-customs-surveillance-sun-park-diligence-6april2022/"
  }
}