# Record-of-facts diligence - Sun Park - Evidence ID: `EVID-AEAT-PINK-VA-20220406-001` - Diligence date: 6 April 2022 - Visit date: 22 March 2022 - Issuing office shown: Spanish Tax Agency - Lanzarote Customs Administration - Source pages: 5 - Source language: Spanish - Status: complete page-accounted working English translation > Translation note: the Spanish official source controls. This is not a > certified legal translation. It retains the source's substantive wording and > imprecisions. Officer identifiers, contact details and signatures are replaced > by markers. Pages 3 and 4 contain photographs. ## Page 1 of 5 **Spanish Tax Agency - Lanzarote Customs Administration** ### RECORD-OF-FACTS DILIGENCE In Arrecife, on 6 April 2022, at the Tax Agency offices in Arrecife, the Customs Surveillance officer with NUMA [OMITTED] draws up this diligence in order to record the following: Following instructions from the Financial and Tax Inspection in Santa Cruz de Tenerife, for the purpose of seeking information concerning ownership and operation of the SUN PARK apartment complex, situated at 3 Calle Janubio, Playa Blanca (Yaiza), the following actions were carried out: On 22 March 2022 the Customs Surveillance officers with NUMA [OMITTED] and [OMITTED] attended Calle Janubio in Playa Blanca, where the said SUN PARK apartment complex is located. The complex is currently undergoing works and is closed to the public. A waste collection truck of the company Trans agua Ges IRC was seen arriving; we were informed that they had been contracted by the Acosta Matos company. We then observed several people supervising the works; one of them told us that she belonged to the Acosta Matos company based in Las Palmas. She gave us the company telephone number [OMITTED] so that we could contact them and obtain more information, as she could not then remember the name of the previous company. From the Acosta Matos company we were informed that, one month earlier, they had acquired by judicial award 159 apartments that had been under tourist operation because the previous company operating the complex had been in insolvency proceedings for several years; specifically, the insolvency began in 2012 and the debt was held by an investment fund. According to the same person, the Acosta Matos company purchased the credit from the investment fund in 2017, but the 159 apartments that had been operated by the previous company were not judicially awarded to it until one month ago. Although their owner was said to be a company called GIL MARER, he says that the operation was not managed through that company but through successive companies created for that purpose. [Footer contact details omitted.] ## Page 2 of 5 According to what he confirms to us, the complex comprises a total of 220 apartments, of which 159 were judicially awarded to them in 2022; they have purchased another 49 from private individuals and are negotiating with the current owners concerning a possible purchase of the remainder because, he says, some of those owners refuse to sell. He also tells us that during 2017 and 2018 the former owner continued to advertise the apartments on Booking; when tourists arrived, they found the complex closed, and there were therefore multiple fraud complaints before the Yaiza Local Police. Complaints were made not only by the allegedly defrauded tourists; the president of the Owners' Community also filed a police complaint because an attempt was made to physically assault her, and the property administrator was threatened by guards who had been placed at the complex entrance to prevent anyone from entering. Even the apartment owners could not enter the complex; they were verbally threatened by the guards and one of them suffered an attempted physical assault. Finally, we are informed that Ms Laura Acosta Matos, representing Construcciones Acosta Matos, applied on 24 November 2021 to the Tourism Regulation Register of the Cabildo de Lanzarote for clarification of the history of operating companies at the Sun Park complex. The Cabildo issued a certificate with the following result: - 16 May 1991 - opening and classification in favour of Sun Park S.A., with 220 units and 660 bedspaces; - 22 August 1996 - change of holder in favour of Monte Lanza S.L.; - 23 February 2012 - change of holder in favour of Monterecco Sun Park S.L., with 159 units and 477 bedspaces; - 20 June 2014 - change of holder in favour of the Owners' Community of the Sun Park complex, with 159 units and 477 bedspaces. According to Ms Acosta, Gil Marer, in addition to owning the operating company Monterecco Sun Park, owned the company Luchy Playa Blanca SLU, owner of the common areas and of the 159 apartments that they had recently acquired. She further states that, although a 2014 change of operation in favour of the Owners' Community is recorded, it was actually carried out without the consent of the Community or the owners, who challenged it before the Cabildo because the complex was in fact still being operated by Gil Marer, at least until 2018. [Footer contact details omitted.] ## Page 3 of 5 Photographic page under the Spanish Tax Agency / Lanzarote Customs Administration header: 1. exterior photograph of the main entrance bearing the `Sun Park` sign; 2. photograph of the interior `Sun Park` plaque and notice board below it. [Footer contact details omitted.] ## Page 4 of 5 Photographic page under the Spanish Tax Agency / Lanzarote Customs Administration header: 1. photograph through a glass door or enclosure towards an interior area; 2. exterior photograph of an area of the complex undergoing works. [Footer contact details omitted.] ## Page 5 of 5 **Spanish Tax Agency - Lanzarote Customs Administration** There being nothing further to record, this diligence is concluded for all appropriate purposes. **OFFICERS** [Handwritten signatures, stamp/NUMA and footer contact details omitted from the public copy.]