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The query asks whether a Dutch partnership (V) qualifies as an entity attributing income (ERAR) for Non-Resident Income Tax. The DGT responds that, lacking legal personality, having unlimited liability and being financially transparent, its nature is identical or analogous to Spanish ERARs.
Cuestión planteada 1º) Si la entidad V tiene la consideración de entidad en atribución de rentas constituidas en el extranjero, en el sentido del artículo 37 del TRLIRNR.
Para que una entidad extranjera sea considerada entidad en régimen de atribución de rentas (ERAR), debe tener una naturaleza jurídica idéntica o análoga a las ERAR españolas. Un elemento esencial es que la entidad no sea contribuyente por sí misma, sino que las rentas se atribuyan a sus socios o partícipes. En este caso, la entidad V cumple con estas características al carecer de personalidad jurídica, no tener capital dividido en acciones y ser fiscalmente transparente en su país.
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