100% TRANSPARENCY · QUESTIONS TO THE BODY WITH THE COMPETENCE AND THE FILE
This page does not publish a finding of fraud or illegality. It publishes a concrete timing and documentary question, the legitimate explanations that may exist, the records capable of resolving it, and the authority competent to answer.
Did Decree 224/2022 and the AEAT binding report of 17 November 2022 expressly cover Series F — €1,598,849.32 for Hotel MYND Yaiza — Series G — €4,974,853.78 for employment creation — both, or was there a second/amended authorisation?
RICPE's audited 2023 accounts identify 253 shares in Series F — Hotel MYND Yaiza project for this amount and a participatory loan of the same amount to Hotel New Trend, S.L.
Question: what precisely was the money used for, which eligible expenditure supported the loan, and which administrative record authorised that use?
The same accounts identify 785 shares in Series G — MYND Yaiza Employment Creation for this amount and participatory financing to HNT for the same amount.
Question: was this phase already included in the 2022 application/report/decree, or was it subject to a separate act, amendment, file or later control?
If Series F was refurbishment financing and the hotel was already at the point of opening after reform/transformation on 16 December, which works, invoices, outstanding liabilities, earlier eligible expenditure, permitted reimbursement or bridge financing did the €1,598,849.32 loan actually finance?
A lawful explanation may exist. That is why the application, invoices, works certificates, payments and applicable rule should be produced.
The application, AEAT report and final act should then identify the two phases, instruments, amounts, timetable and authorised uses.
The application, binding report, resolution/decree, date, amount, instrument and file for each phase should be identified.
The amendment, date, reason, scope and file should be identified, showing what changed from the original approval.
The competent authority and RICPE should identify the legal/documentary basis on which each series and use was treated as covered by the existing authorisation.
| Authority / actor | Why it can answer | Precise question | Records that resolve it |
|---|---|---|---|
| Canary Islands Council of Government | The official procedure identifies the Council of Government as the body that resolves supervision/idoneidad of these issues. | Which instruments did Decree 224/2022 cover exactly? Series F, Series G, both? Was there an amendment, second decree or complementary act? | Full decree, annexes, proposal submitted to Council, notification and amendments. |
| Tax Policy Service / Vice-Ministry of Finance | The official procedure identifies the Tax Policy Service as the processing body. | What project, entities, timetable, amount, instruments and uses did RICPE describe in its application? What changed between application and execution? | File 02/2022 index; application; project memorandum; requests; reports; proposal; AEAT referral/response; amendments. |
| AEAT | Article 15 requires a binding AEAT report for the supervised issue. | Which instruments/project did the 17/11/2022 report assess? How did it treat refurbishment expenditure already incurred, if any, and the later employment phase? | Full or segregable report; metadata; application and annexes received; clarifications; earlier/parallel reports; communications with Canary Islands. |
| CNMV | RICPE is a registered/supervised SCR and its audited accounts form part of the regulated record. | What information on idoneidad, use of funds, conflict, Series F/G and corrections to 2020–21 representations was available to governance/control functions and investors? | Accounts, regulatory communications, prospectuses, corporate approvals, investor information and corrections. |
| RICPE / Board / Control Unit | They hold or should identify the underlying corporate and contractual records. | What justified re-entry, Series F and Series G? Which invoices/expenditure did they finance? What did Control receive on title, works, litigation, third parties and other funding? | Idoneidad application, DD, control report, minutes, abstentions, contracts, drawdowns, bank account, invoices, certificates and investor communications. |
| HNT / CAM | Borrower and related/promoter entities in the described perimeter. | Who funded the works before the December 2022 loan? Which liabilities or costs remained outstanding? Was there bridge financing or reimbursement? | Ledger, suppliers, invoices, certificates, bank statements, bridge loans, payments, capitalised costs and sources/uses. |
| Question / file | Status at 21 Aug 2026 | What is known | What remains |
|---|---|---|---|
| Canary Islands access request: Decree 224/2022 / AEAT report | Appeal pending | Request filed 7 Jul 2026. Resolution 28/2026 of 10 Aug refused access in full. The act itself identifies Decree 224/2022, file 02/2022 and the AEAT report of 17 Nov 2022 as procedural antecedents. | Segregable decree/file content, index, application, memorandum, scope of instruments and amendments. |
| Canary Islands Transparency Commissioner | Appeal filed 11 Aug 2026 | The appeal against Resolution 28/2026, registered as REGAGE26e00072326601, requests category-by-category review, an index, partial access, metadata and competent transfers. The underlying Hacienda expediente is 12/2026-0710092416. The Commissioner recorded incoming-register entry 2220/2026; the certificate assigns no linked expediente number. | Allocation, if any, of an appeal expediente; the Commissioner's decision and material compliance. |
| Separate AEAT channel | Requested | A separate 7 Jul 2026 access request seeks the binding report, antecedents and traceability; the state channel does not replace the Canary Islands idoneidad file. | Formal response/status and, where lawful, segregable access or metadata. |
| New Series F/G question | Supplement needed | Controlled evidence now separates F = €1,598,849.32 and G = €4,974,853.78 and places hotel opening on 16 Dec 2022. | Express answer whether Decree 224/2022 + AEAT report covered F, G or both, and the temporal/economic use of Series F money. |
Important: a transparency refusal, silence, transfer, closure or pending appeal is not proof of an underlying irregularity. This record states the exact procedural effect and no more.
Do the same works, invoices, assets, costs, jobs or economic value appear in more than one layer — Community, RICPE/RIC, HNT, GC/836/P06, FEDER or other financing — and, if so, what compatibility/accumulation rules were applied?
Material overlap does not automatically equal prohibited double funding. Each instrument's expenditure base must be compared, coincidences identified and the applicable rule explained.
The official Council of Government agenda for 1 December 2022 records, as F.O.D. 25, approval of the draft decree declaring the suitability/idoneidad of the financial instruments referred to in an application submitted by RIC Private Equity Investment Partners, S.C.R., S.A. Article 15 of RD 1758/2007 requires the application to identify who will carry out the project, describe the project and RIC requirements, its timetable and the characteristics of the instruments; it also requires a binding AEAT report. The Canary Islands procedure identifies the Tax Policy Service as processing body and the Council of Government as deciding body.
Series F/G figures and the hotel-opening date derive from RICPE's audited 2023 accounts controlled in the RICPE/CNMV dossier. The full Resolution 28/2026 and appeal contain personal data and are not reproduced here unredacted; their procedural effects, references and necessary metadata are recorded.
This is a living record. The Canary Islands Government, AEAT, CNMV, RICPE, CAM, HNT, their directors, professionals, investors, employees or any source with primary records may provide an explanation, correction or document.
A verified response showing that one authorisation clearly covered both phases, that a second act existed, that Series F reimbursed prior eligible expenditure, financed outstanding liabilities, or any other legally valid reconciliation will be published with the same prominence as the original question.
On 21 August 2026 Finance confirmed transfer to AEAT of the follow-up concerning 00001-00113069. That file has its own chronology beginning in December 2025 and must not be confused with this Series F/G suitability route, 00001-00111718, REGAGE26e00062944142 or the regional Resolution 28/2026 route.
Boundary: transfer is not competent receipt, linkage, substantive processing, a decision or access.
The Canary Government's 2024–2025 RIC bonds form a public route distinct from these private Series F/G. The connection is the RIC system; no public-bond proceeds flow to HNT has been established. Chronology excludes those bonds as the original source of the 2022–2023 loans, while the identity of any Acosta Matos subscriber remains open.